QUEST AIOAIKH EIAHPOKATTPOY - XOPTEPO ETAIPEIA IIEPIOPILMENH2: EY0YNHE

Ka.TaaT6.CEiq xr\q 3Vq AeKepPpiov 2013

(Flood qe Evptb)

QUEST AIOAIKH SIAHPQKASTPOY - XOPTEPO

ETAIPEIA nEPIOPEMENffi: EY0YNHS

5.T.: QUEST AIQAIKH SIAHPOKAETPOY - XOPTEPO

AP.r.E.MH.: 008819001000

OiKovouiKec Kaxaqxaoeic via xn yp^jon 2013

ano 1 IavoDapioi) 2013 eoc 31 AeKeuBpiot) 2013

<ri)u<P(ova lie xa AicBvii IIp6xt)7ra XptiuaTOOiKovomioic

Ava(popdc

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPEIA nEPIOPIEMENHE EY0YNHL

fPp 2013

(Flood as Eupw)

nEPIEXOMENA EeMfia

'Ek9eoti EXtfxov Ave£&ptt)tou OpKanoij EXeyicrri Aoyior^ 3

KaTdoiaoq LdvoXhcoO EiaoSiifiaTOi; yia ttiv etr^aia ^epioSo nov £lr\%£ 31 AeKeupplou 2013

Kat31 5

KaTdoTaatiOiKovomKf|(;0eoTii;TTii;31 AeKE^ippiou 2013 Km 31 AeKE^ppiou 2012

Meza^dkav I5(o)v Ke(paXa(wv yia tt|v etf|aia nepioSo tiou tXr\i,e 31

2013 Kai 31 Aeke^Ppiou 2012

Ta^iaKwv Po6v yia ttiv ETf|oia TcepioSo Ttou ifa\£,E 31 AsKsupptou 2013 Kai 31

7iXTipo(popiEt;

ejcI TtDV Etfjaicov OiKovofJiKcfav KaxaaTddEcov 17

'Ek9eoti AtaxEipioTii; Aiaxeipioiri 22

QUEST AIOAIKH ElAHPOKAXTPOY - XOPTEPO ETAIPEIA nEPIOPIEMENHE EY0YNHL

xi\q3im AeKEuPptot) 2013

(Iload oe

'Ex9eav] E^iyx00 Ave^dtQiviTou Oqxiotou EXeyxxyj Aoye<JT1?|

n@og xoug Exaigoug xr]g ExociQEiag Quest AtoXixr] LiBrjQoxaaxQou Xoqxeqo E.n.E.

'ExQeq>i snl tcov Otxovofjuxcbv KaTagtaostov

xtg auvT^EVEg omovo^ixsg xaxaaxaastg x?]g ExatgEiag Quest

Zt8?]QoxacTgou Xoqteqo E.n.E., oi OTioieg anoxE^ouvxat arco xr]v xaxaaxacn] oixovo^ixr](;

0Ea?]g xr^g 31^ Aeks[l$qio\j 2013, xic; KaxaaxaaEig ouvoXlxou EtaoS^axog, ^ExapoXwv iSiwv

xat xafiEiaxcbv gocov x>]c; ^e^0800? 7I0U &?]& t^lv 7]p.£go^Tivta ocuxt], xa0(i)g xat

xai

EoOovvj tvi? AtotxvjCTvii; ytot ti? Owovofjitxeg Kaxaataaecg

H 8iotxr|ari £^£t xr]v EuGuvrj yia xrjv xocxagxia?] koii suXoyrj 7iagouaLataT] auxcov xojv

otxovo^iKtov xaxaaxaaEtov au^tpwva jie xa Ale0vt] FlQoxuTia Xgri[xaxoo[xovo(j.[xr]g AvatpOQaq,

O7icog auxa e^ouv uto6Exri6£[ aTto xr\v Eugto^ai'xr] 'Evcoa^, OTitog xat yia EXEiveg xtg sacoXEQixEg

SinXiSEg, Ttou r\ dioixr[oy\ Ka6ogt^£t a)? aTtagottxTixsg, waxE va xaOtaxaxai 8uvaxr] r\ xaxagxtar]

otxovo^ixwv xaxaoxotOEcov anaWvay[iEvtov and ouatwSr] avax^ipeia, 7tou o(p£t).£xat eixe oe

stxE ae XaSog.

too

H Sixr] [lag euOuvri eivat va sxtpgaaou^iE yvufxi] etie auxtov xojv oixovo^txtov xaxaaxaostov ^e

xov EXeyxo (lag. A[EVEgyr]aa(i£ tov E?.£yx6 ^ag au^^cova ^e xa At£0vr] Ylgoxuna

. Ta 7i£>6xu7i:a auxa otTiatxouv va o\j\x\i.oQy<j)vo\i.aoz£ [ie xavovsg SeovxcAoytag,

xat va ox£8ta^oup.£ xat StsvE^youiXE xov £^.eyxo j-le okoizo vr\v a7toxxT]aTi

yta xo Eav ot otxovojxtXEg xaxaaxaaEtg Etvat a;iaXA,ay[ji£V£g and ouatcoSri

O e^syxog n£Qtk<xy.$avzi zr\ 8tEVEgyEta StaStKaotwv yia x^v txndxrr\oy\

oxExtxa [X£ xa Tiooa xai xtg yvwaxoTiotriaEtg axtg otKovoixixsg xaxaaiaaEtg. Ot e7it^.sy6[j.EVEg

SiaStxaaisg paai'CovTai giyiv Kgioy] xou s^EyxxT] 7ie£iA.a[x[3avo[j.Evr]g xr)g Exxi^^a^g xcov

xtvSuvcov ouattoSoug avaxQtj3etag xwv otxovop.txcov xaxaaxaaecov, tiou o(pEtX,Exat eixe cte aTlaxri

eExe oe Xa0og. Kaxa xrj StsvEgyEta auxcov xcov exxiu.>]O£0jv xtvSuvou, o E^EyKxrjg E^ExaCst xtg

EacoxsQtxEg 8ixX.t8eg ttou oxExi^ovxat pi£ xr\v xatagxtOT] xat e6Xoyr\ TZ(XQO\joi(xay] xcov

oixovop.ixcbv xaxaaxaoEtov xr]g Exatgstag, p.s oxono xo ox£8taa[j.6 EXEyxxtxwv StaStxaaitov

x<xxaXXr(K(iiV yia xtg TtegtaxaoEtg, cxXXa o^t [^.e axono xrjv Extpgao^ yvd)^T]g etti xr\<;

a7ioxeX£a^.axtx6xT]xac; xcov EawxEgtxcov Stx^iStov xr\c, sxat^Eiag. O s^Ey^og 7iEQtXa^l3avEi E7ita?]g

xrjv a^toXoYriar] xrjg xaTaXXriX6xr]xag xcov XoyiaxtKcov oiq%<j>v xai ^e068g>v tiou

Xe^CTt(j.o7iotT]0r]xav xai xou euA-oyou xcov exxi^tjoecov Ttou sytvav aTio xr\ dioiKy\or\, Kcx0cbg xau

XT]g auvoXtxT]g 7iagouaiaar]g xcov oixovotiixcov xaxaaxaaEcov.

oxt xa EA-Eyxxixa xex\i.Y\Qi<x Ttou Exoup.E auyxEvxecoast Etvat ETtagxr] xai

yia XT] 0Ep.£A.ta>a^ x^g E^syxxtxrig ^xag yvcb|j.r]g.

Kaxa xrj yvcb|i.r| p.ag, oi auv^ij.fX£VEg otxovofitxEg xaxaaxaaetg Tta^ouaia^ouv Eu^oya, aTto xa0E

ouatco8r| ano^r\, x^v otxovop.txr] 0eo>] xrjg Exat^Eiag Quest AioXmy] St8r]QoxaoxQou

Xoqteqo E.n.E. xaxa xr\v 3V AEXE[j.j3oiou 2013 xat xr\ xQ^H.axootxovojj.txri xrjg ent'Soar] xat

xtg xa(j.staxEg xrjg goeg yia xr\ XQ*\aY\ nou £^-r|?£ t>]v r^^Ego^yivia auxrj ou^tpcova jj.s xa At£0vr|

QUEST AIOAIKH EUHPOKAETPOY - XOPTEPO ETAIPEIA IIEPIOPILMENHi: EYOYNHE

Kataotdoei^ Tt\q 31n' AsKEfipptoi} 2013

(Floa6 oe Evpw)

tt]v ngoooxi] crag ott] or\[Lei<x>oy\ 3.1 (e) xoov oixovouaxtov itaxaaxaascov, orcou

oxt X.6yto auoacogEUfievcov {,y\{Li<x>vy xo ouvo^o xtov lSEcov XEcpaXoucov zr\q Quest

LiSrjQoxaoxgou- Xoqxeqo E.IT.E. E^et xaxaaxsi [itxgoxEgo xou rj^iaewq (1/2) xou

ExatQtxou KEtfaXatou xocl auvETtcog auvxgexouv p[ TcgouTroSsastg E^>aQ[x.oyr\q xtov 5iaxa?Ecov

xou agOgou 45 kolq. 1 tou K.N. 3190/1955 negl xr]g auvej(tar)g T>]g SgaatriQtoxrjxag xr]g

Exatgstag. Md^gt tr]v rj[j.Ego[j.r]via xr]g nagouoag 'ExGsarig E^Eyxou, 8ev e^ouv Xy]tf6Ei a7io

xt]v Aiolx7\or] ir\q Exatgetag xa aTragatx^xa [lETga yta xr]v dtgar] e9agu.oyr]g tcov Siata^Etov

tou agOgou auxou xai xtjv angoaxo^xr] auvE^tcrr] xcov 5gaaxr]giPxr|Tcov Trjg, iiQOUTidd£oy\ r\

ono'ict EY,Ei X.7](p0£t ujtoi];^ xaxa xr] auvxa^r] tcov ouvr][j.|j.evcov otxovo^itxwv xaxaaxaaeoov Ttou

ouvT0t)(8r]xav \ls 8£do\ihr\ xr\v agyji xrjg ouve^torig xrjg £7T^£tgr]u.axLKr|g 8gaaxr]p_L6xr]xacg xr]g

ExaLgstag. Lxr] or\[i.B{(x>ar\ 3.1 (e) tcov oixovollikcov xaxaaTaascov, yivexat avacpoga ong

evsgyEiEg xrjg Atoixrjarig yta xr\v $s)aiway] Trjq x9rlP-axoo[XOV°[-Ltx:n? Osorjc ir]g Exatgstag

xaBwc xat yia xrjv ofxaXr] ouvExtar] xtov 8gaax7]g[oxr|Tcov Tr]g. Lxr) yvcjjp.r] ^ag 8ev

8taxU7i covexai E7iitpu?va^ri oe oyior\ \le xo 9ep.a auxo.

Avacpooa gTit'AXXtov Nopttxfajv xott KavovEgTixtby

ETiaXr[0EuaaLi.E xrj aujj-tptovia xat xr]v avTiaxoi^riori xou 7iEg[Exo[j.Evou xr[g

[j,e xtg auvr]u.piv£g otxovou.[xEg xaxaaxaaeic, oxa 7iX,aiata tcov oqi£6u.evu)v

22 nag. 3 xai 23 xou K.N. 3190/1955.

tou

xa

A0r]va, 28 Ospgouagiou 2014

H

Xgtaxiva Tatgcovrj

AgMSOEA: 36671

GrantThornton

An instinct for growth

QUEST AIOAIKH LIAHPOKATTPOY - XOPTEPO ETAIPEIA nEPIOPIZMENHL EY0YNHE

n* AEKEjipptot) 2013

(flood as Eupc6)

fload (Tf. Evpcb

K.6oto<; 7t

Mikt6

Aoi7t(i EaoSa / (&;oSa)

npo <p6pcov

KaOapdt Kepfin /{^fiisq) /pr\aceiq (A)

Aout6 ovvoXiKd Eoo5a psrd air6 q>6poin; (B)

EttOOt]

10

10

10

II

11

12

1/1/2013-

31/12/2013

0

0

0

0

-11.382

0

-11.382

49

-20

29

-11.353

0

-11.353

0

1/1/2012-

31/12/2012

0

0

0

-211

-8.421

0

-8.632

121

0

121

-8.511

0

-8.511

0

Ka6apd

(A)+(B) -11.353 -8.511

avd jieplfiio not) avaXoyoOv axovq

yia tt] XP^OI1 (eKcppao^ieva oe€ avd

BaoiKd icai \xem\itva 14 -1,9759 -1,4812

cm; oeWSeq 8 tan; 21 ajroTeX.ouv ava^6anaoto ^epo<; aurtbv tcov oiKOvo^iiKtov tcaTaardoEcov.

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPEIA FIEPIOPIEMENHE EY0YNHL

KaTaoxdoEiq ti\$ 31^ AEKEfippiou 2013

(Flood oe Et)pt&)

Oikovohikt|<; ®£<n\q

fload ae Evpcb

ENEPFHTIKO

31/12/2013

Ta|aiaK6 5ia6eai(ia xai ioo6ijva(ia

IAIA KE4>AAAIA

'I5ia K£(pd>.aia

ASiave^ta

YnOXPEflEEIE

Aome; UTroxpEooen;

EuvoXo idfcav KE(pa).afo)v

31/12/2012

6

7

8

9

9

28.867

3.508

32.374

32.374

172.380

-153.864

18.516

10.859

3.000

13.859

13.859

32.374

26.999

15.606

42.605

42.605

172.380

-142.511

29.869

9.735

3.000

12.736

12.736

42.605

KaTdoraotj Mexapo^v I5f<ov Keqia/uttov

Uoira ae Evpcb

1 Iavovapiov 2012

Ka8ap6 KEpSoi; /

31

1 Iavouaptov 2013

K.ct0ap6 K£p5o<; / (Cn^

31 AEKEfipp(ot) 2013

ISia KE<pdXaitt

EraipiK6

172.380

0

172.380

172.380

0

172.380

anodioojiEva otov^ ETaipou^

ASiavEfit^Ta

KEpSi]

-134.000

-8.511

-142.511

-142.511

-11.353

153.864

EijvoXo

I8Ut)v

KEtpaXaiojv

38.380

0

29.869

29.869

-11.353

18.516

Oi arm£i(bo£i<; ctiq cekldeq 8 ecot; 21 vv ava;c6anaoTO \i£poq autdiv ta>v

QUEST AIOAIKH EIAHPOKALTPOY - XOPTEPO ETAIPEIA flEPIOPILMENHE EY0YNHS

Oikovouikei; KaTaoTdoEn; rr\<; 31™ AgKEupptou 2013

(flood OE Evpw)

KaTd<rra<ni TauiaKtov Potov

1/1/2013- 1/1/2012-

31/12/2013 31/12/2012

Aeito^pvike'c

FIlOTCOTlKOf t6kOI

UXiov/ ^ie(ov ;tpoaap|ioy&; yia ^ETapoXei; Xoyapiaancbv KEcpaX

Meicoon / (au^oT

(Mdcocri) / ati^iioTi UTroxpeffloetov (nXr\v Saveiaiabv)

XpecooiiKoi t6koi Kai ovvatpfj

(Ms(ov):

XpewoTiKoi t6koi Kai auvcKpi*!

pXTinEvoi tp6poi

Eiopowv / (EKpowv) and tetToupYiK£g SpacTtipidTnTei; (a)

Ayopd eva<h\ia.iojv Kai duXcov Tidyicov

T6koi EiaTipaxQEViei;

Eiopodiv / (EKpocbv) and ensv8t)TiKE^ dpaaTi\pi6xi\T£

and ai^an siaipiKoti

Aomd

S6voXo Etflpo(t>v / (EKpotov) and ^piniaTofiottK^ 8pa<rn|pi6TTiT£$ (y)

KaGapfj au^noil / (p.etw<ni) 0Ta tapiaKd diaBEOiua Kai

(a) + (P) + (y)

7iEpi65ou npo <p6p<ov -11.354 -8.511

/ jiefov rcpoaapnoyEC. yia:

TapiaKd SiaBsmua k(

Oi orinEKOOEiq vxic, oeMSec 8 £0)*; 21 ajroT£?.ouv ava^6a7iaaio \iipoc, autuv twv oikovojiikoiv

0

-49

-1.868

1.123

20

-20

0

12.147

0

49

49

0

0

0

-12.098

15.606

3.508

0

-121

-1.956

7.401

0

0

0

-3.187

0

121

121

0

0

0

-3.066

18.671

15.606

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPEIA flEPIOPIEMENHX EYOYNHE

aTaoTdaei^ ii\q 31n; AekejiPpCou 2013

(flood as Et>pco)

1. nXnpo(pop(E<; yia ttiv Eraipefa

H Etaipeia i6pu9riKE to 2009 Kai SpaoxripioTtoieiTai otouc; KaTCOTepco TO|i£(<;:

Ittt, (iE^erti, KataaKEuti Kai tavuoupyla EyKaTaaTdoEcov OTa8ncov napaymy^q r(kEKxpiKi\q

a:i6 avavecbai|i£(; nr\y£q EVEpysiaq

Sttiv Ttapaycoytfi Kai n<hXr]Gr\ TiX£KTpiKf|<; evipyemq oto ec(OTEpiK6 x\ oto E£cot£piK6.

7taon<; (puaEeoi; ekjiIoGcooti, f| ayopd r\ KaTaaKEur| aKivifcwv 7tou Eivai omapafTtiTO yia

TO)V JtapCCTC&VGJ.

Ittj auvepyaota n Kai av\x\xeioxi\ ae ojtoia5r|7toTE Eiaipela exouoa 7tapep.{pEpfi

Fia ndaa 7upd^n Kai evEpyEia auvatpf| npoq tov aq dvco OKO7t6.

H EtaipEia £5pEi3si gw\v EXldSa, oto voh6 ATTiKfiq , oto Arijio KaUiGEai; Kai efvai \ir\ EiCTTiynevri oto X.A..

H ETaipeia sivai euyaTpiKfj v\q ETaipEfaq ((QUEST ENEPFEIAKH KTHMATIKH A.E.B.E.» ,r\ onola Etvai

OuyatpiKf] u\c, Etaipetaq «Quest Sunnetox^v AE» Kai TtEpiXaupdveiai oth; evotioitihevei;

ouvidooEi o b^iiXoi; tth; «Quest Sum^etoxcov AE» \ie ttiv heGoSo tth;

Oi oiKovomKEi; KaTaoTdoEiq £%ovv eyKpiGEi npoq 5r\\iOGiEUGi) and to AiaxEipioti^ -ok Etaip£(a<; OTiq 28

OEppoi)apioi)2014.

2. Oi KupidTepet; XoyioriK^*; apx^? now xpn01^10"018^ H Eraipeta

2.1 IlXaloio KOTdpTiot); tuv oikovo{iiko)V

Oi 7tapoi3o&; oikovo^ikei; KaraoTdoEii; xr\q ETaip£ta<; nepiopio^EVTi!; eu80vti^ «QUEST AIOAIKH

ZIAHPOKAITPOY - XOPTEPO EPIEw 7iou KaMmTouv u\ xpnon 2013 (1 Iavouapiou 2013-31

2013), exouv m)VTax6E( ^£ pdoti xr\v ap%f\ tou latopiKoij k6otoui;, ekt6^ a;t6 niv ajroT(tir|OTi

otoixeIwv tou EvEpyriTiKOU Kai FlaGriTiKou o£ Tpexouoeq a^ieq, xr\v apx^ nn; ouvexioth; tt\c, Sp

zr\q (going concern) a<pou ?aiq>9oi3v \m6yr\ Kai baa avacp^povTai otii oimfittoon, 3.1.E tov

KataoTdoscov Kai Elvat ou^QVEf; he Ta Aie6vf| npdxvna XpnuaTOOtKovoHiKrn; Avacpopd; (AITXA) 6iz(s>q

exouv skSoOeI and ttiv EirupoTtfj AieGvmv AoYiOTiKdtv llpoTiJJiaiv (IASB), KaOdjt; Kai tcov EpHTiveuov

6naq axrciq exouv ekSoGe! a7i6 ttiv EniTpoTin Ep^vEiac; nponkcov (I.F.R.I.C.) xr\q IASB Kai to onoia

exouv uio9exTi9Ei and xr\v EupwTtaVtai'Evtoari Kai iox"ouv ^XP(31 AEKejippfou 2013.

Oi XoyioTiKsq apx^ tcou jiEpiypdcpovtai napaxdTW, exouv E(papfioo9Ei oe 6Xeq xiq 7TEpi65ou^ 7tou

H jipo£Toinaoia tcov oiKovop.iKd)V KaxaoTdoEtav ouji(pcova (ie nq ysviKd

xr\ XP^^H EKTintioEcov Kai utcoGeoecov nou eittiped^ouv Ta \m6\o\na tcov Xoyapiaoncbv ev£pyT|TiKou Kai

7ta9r|TtKou Kai yvcoaxonotiioTi tcov evScxo^evqv otoixeicov EVEpyriTiKou Kai jra9T)TtKO'u KaTd ttiv Tip.Epo(irivta

v oiKovop.iK6v KaTCtCTdoEoov, KaQfoc, Kai Ta 7iapouoia^6jieva Eoo5a Kai E^o5a KaTd xiq vm6

7tEpi65oug. Av Kai oi ouyKEKpinEVEi; ektih^oeh; Eivai paoionevs^ cxiq PeXtiotei; yvcboEK; xr\<;

(vi\q ETaipEiat;), Ta npaynaTiKd a7iOTEXEonaTa EvSEXETai TeX.iKd va Siacpspouv an6 xiq

2.2 N£a np6-cvna, tponononioEii; npoTvnwv Kai

via ;rp6TU7ta, Tpojio^oniCTEiq 7ipotujta)v Kai 5iEpnnyei£<; e^ouv ekSoOsI, Ta oroia sivai

yia XoyioTiKE; 7tEpi6Soui; ^ou ^ekivouv KaTd tn Siapma th^ napouoaq XPnon^ ^

Hyp H ektihtiott xt]<; ETaipEia*; axeTllca ^ TT1V EtiSpaon a7t6 ttiv £<papnoyfj auT6v tcov vecov

Tiportmcov, Tpo7ion:oif|OECov Kai 6iEpnn,VEicbv jrapaT(9ETai 7rapaKdTto.

2.2.1 N^a np6Tt>na, AiepfitivEiei;, AvaGEwpf|cTEi? Kai TpoTtoiroifioEu; iKpiord^evcov npoTunov ra

ojrola tyovv Te0et oe w%i> Kai fypw uio9ETii8Ei an6 Tti.v EuptoTralicfi 'Evwoi]

Oi aK6Xou9E(; TpoTTOTronfoEii; Kai Ai£pnnvei£t; tcov AF1XA £K569iiKav a7t6 to Sujapoiibo Aie9v6v AoyianKcbv

npoxUTicov (IASB) Kai x\ Ecpap^ioyn Tout; Eivai ujtoxp£toTiKr| a7t6 ttjv 01/01/2013 fj p.ETay£V£OT£pa. Ta

an,LiavTiK6TEpa Flpdiuna Kai AiEpjaTivEfEi; avatp£povTai aKoXoiiGco;:

QUEST AIOAIKH E1AHPOKALTPOY - XOPTEPO ETAIPE1A nEPIOPIEMENHE EY0YNHL

Olkovojuke^ KaTaordoei^ ri\q 3ln<; AeKEfipplou 2013

(flood oe Euptii)

oto AAIT 1 «napovoiaot| Ttov Oikovohikwv KaTaaTdoEb>v» - napoualaaij

to)v Aoin(&v Evvo^iKt&v Eo66o)V

Tov louvio tod 2011, to IASB 7ipoePr| ott]v ekSoot] tgjv Tpo^onoifjoetov tou AAfl 1 «riapouolaar| tcov

OiKovo^tKdjv KaTacT&a£cov». Oi Tpo7ro7toif|OEti; autet; avatpepovrai otov Tpojio 7tapoua{aor|i; OTOtxefov tcov

Aomcov IuvoXikiov Eo68cov. Oi TpojroTrouioeii; Sev exouv BniSpa.cr\ axiq ETaipiKE^ Oikovo^ikei; KaTaoTdoEiq.

• AIIXA 13 «Eni\ittpr\er[ oe Eftkoyeq A^(e9>

Tov Mdio tod 2011 to IASB Ttpoepti aTtiv ekSooti tou APIXA 13 wEjti^etptioti oe EiiXoyei; A£tei;». To AF1XA

13 JiapEXEi tov opicjib xr\c, E\}Xoyr\q atyaq Kai Trapovoiti^Ei oe Eva eviafo ;cp6u>3TO to 7i^aioio avacpopiKd ^e

tov 7tpoo8iopiop6 xt]q EuXoyr|i; a^lct1; Kai ti«; an<mo-b\iEveq yw)Qxonoif\ceiq avatpopiKd \xe tov

er6Xoyr)<; a^lai;. To AFIXA 13 etf>apjx6^ETai oth; 7i£pt7iT6oEit; nov 6Xka AI1XA a7tatToiJV fj

a7roTt^tioTi otoixe(o)v a£ EtJX,oy£(; a^(E;. To AFIXA 13 Sev etodyei vse<; aTtaixf\Geiq avatpopiKd \ie tov

jrpoo6iopio^6 xr\q eu>.oyr|(; a^tai; evdq otoixe(ou tou evfipytiuKou f\ \ilaq UTioxpEcooTiq. EjiuiXeov, 5ev aXXd^ei

to ti opt^ouv d>Aa flpbruna avaipopiKd \ie xa Tioia oroixEia ajioTi^idivTai oe eiiXoyei; a^iei; Kai 5ev avatpEpETai

otov Tp67to 7rapouoiaoTi^ Ttov \i£xafioX(hv xr\q ei>Xoyr\q afyaq axiq OiKovofiitcei; KaTaaTdoEiq. To 7ipoTU7co 8ev

EXEi £7t(5paoTi oth; ETaipiKEi; Oikovo^ike^ KaTaoTdoeii;.

• Ava9ect»pt|aii oto AAfl 19 «f1apox£<; oe

Tov Iouvio tou 2011, to IASB npoepq axi\v ek5oot| tou ava9etopii|a£Vou AAFI 19 wITapoxEt; oe

Epya^6^ievou<;». H ava9e6pTi<rti auTf| exei to*; aKOTid va PeXtkooei 6£^aTa avayvd)pior|i; Kai

a7iaiTfio£cov avacpopiKd ^ie Ta Trpoypd^aTa Ka9opiaji£vcov Tiapoxtbv. Me pdo^ to ava6etoptiHEVO n

KaTapyEtTai r\ [ieOoSoi; tod TtepiBcopiou Kai ouve^coq r\ 5uvaT6TtiTa avapo>.^i; tt|i; avayvcbpioiit; avaXoyiaTiK(ov

Kep6d)V n ^[iicbv, £V(b JiapdW*ri>.a a7taiTEi oi E7iav£KTipr|O£i(; xr\q KaOapifc ujioxp^toorii; (a^ainior|i;)

oun7rEpi?.a^pavonEva)v Ttov avaXoyionKwv KEpSdiv Kai ^n^iiwv ^ou npOEKuyav KttTd ttiv ^Eplo5o ava(popd(;

va avayvcopi^ovTai ott|v KOTdoTaoii Suvo>.iKd)v Eo65tov. H ava6Ed)pr)CTTi Sev 8a exei enlSpaon otk;

EAAI1XA 20 «Aandv£^ A7toyb\ivoiar\q (Stripping Costs) arr\\ FlapaycoyiKi^ OAat\ xov Enlyeiov

Tov Oktc&Ppio tou 2011, to IASB ^poEPn aniv ekSooti xr\q EAAPIXA 20. H Ai£p|ir|V£ia anooatprivl^ei k6t£ r\

7tapayo)yr| e^dpvt^q 9a 7ipE7cei va oSrjysi ottiv avayv<bpior| £v6q OTOixefou tou evepytiTiKoti Kai K&q 7ip£7iEi va

arcoTindTai to ev Xdyco otoixeIo tooo KaTd ttiv apxiKT| avayvtbpiar] 6oo Kai oe HETayEVEOTEpEq nspt65ov^. H

ev X6yco A\ep\ii\vEia Sev exei etpapiioyf) oth; SpaotripidTTiTei; xr\q ETaipiaq.

crro AITXA 7

tou EVEpyTiTiKoiQ Kai xpnMaT0OlK0VO(llK^v

Tov AekeuPpio tou 2011, to IASB Sntiocrteuoe vee<; ajraiTf|oei^ yia yvocrroTtoifioeii; nou emtpEJtouv

XpT|OTEg T(ov OiKOvo^iKdjv KaTaoTdaewv, va Sievepyouv ^e Ka>,UTepo Tpoito ouyKptaen; neTa^u Oikovohik6v

KaTaoTdoEtov Jtou SruiooiEuovTai pdoEi tojv AflXA Kai auTtbv tiou SnuootEuovTai pdoEi Ttov US GAAP. H

TpO7tOJto(rjar| Sev exei EJiiSpaor) oth; ETaiptKEi; OiKovojiiKEt;

Tpojrono(iiot| oto AITXA 1 «nptoTi| E(papfioyt^ Ttuv AieGvc&v IlpoT6ji<ov

- KpaTiKd Sdveia

Tov MdpTio tou 2012, to IASB 7tpoEpr| ottiv ekSooti Tpo7io7roir|aTit; tou AF1XA 1 oujacptova \ie xv\v onofa oi

uio8etouvte<; yia nptbTti tpopd Ta AFIXA ^ou exouv XdpEi KpaTiKd SdvEia ^e 7ipovoniaK6 EniT6Kio, exouv xr\

tti<; nr\ avaSponiKT^i; £<pap(ioytig tcov AFIXA otiiv anEtK6vior| auTwv Ttov 5avE((ov KaTd xr\

j. H Tpo7ro7io(riari Sev exei ETiiSpaoii

BEkruaaeiq ripoTuntov KukXoi; 2009 - 2011

To IASB Jtpox6pnoe tov Mdio tou 2012 cx\\v ekSooti «ETiiaie<; BeXntboeii; tojv AieOvojv

XpTi^aTooiKovo^iKr|t; Avatpopd^ Kuk^oi; 2009 - 2011», to otioio a7ioT£>.E[Tai a7t6 \iia OEipd 7ipoaap^oytbv oe

5 np6ru7ca Kai aTtoTE^Ei \iipoq tou TtpoypdwiaTOi; yia ri<; eTf|otE(; PeXtujjoek; oto np6ru7ra. Ta npdxvna 0Ta

onoEa 7tpaynaTonoiouvTai peXticboEit; Elvai Ta AFIXA 1, AAFI 1, AAfl 16, AAFI 32 Kai AAFI 34. Oi

Tp07ion:oir]OEi; auTE^ 5ev Eivai iSia(TEpa armavtiKEi; Kai Sev exouv ouoiaoTtKf| etcIjitiooti otk; Oikovohikei;

xr\q ETaip(a<;.

QUEST AIOAIKH L1AHPOKALTPOY - XOPTEPO ETAIPEIA nEPIOPILMENHE EY0YNHE

<naoT6.GEiq rn$ 31n<; AeKeuPpfou 2013

(Flood ae Euptb)

2.2.2 N£a llpd-rvna, AiepjU|VE(c<;, avoOeop^oEi? Kai Tpojromni^OEu; VipioTdjiEVwv IlpoTUTKOv ra onola

Sev tyovv aK6fia teOeI oe w$ i\ Sev exouv eyKpiOei an6 Tt|v

Ta ax6Xou0a vea np6ttma mi Ava0£(Bpf|O£i<; npoTUTtwv, aXXd kcli 01 aK6Xou0ei; Ai€piir|v&{£<; yia ra

Updutna, i%ow 5njioai£i)0£f aXXd efte Sev exouv aKbfin te9e( oe ioxu, e(te 5ev exouv eytcpi6E( a7i6

i. XuyKEKpin6va:

AI1XA 9 «Xpt|paTooiKovo^iKd Meo<*»

To IASB Jtpox&pnaE otk; 12/11/2009 ctiiv ekSooti vtov nponmou, tou ava9£0)pr)H£vou AFIXA 9

«XpT)|iaTOOiKovojiiKa M£oa» to onofo Kai otaSiaKd 6a avTixaraoTqaEi to AAF1 39 «XprmaxooiKovo^iKd

Meoa: Avayvcopioti Kai AnoTipTior|»- Ir|[i£i(JiveTai 6ti tov OKtcoppio tod 2010 to IASB Ttpoepri otr|v ^KSoar]

7upoo6TiK6v avcupopiKd fie tic, xptmatooiKOvoniKei; xtno^pcwoeii; nov rj oikovohik^ ovtbtiiTa exei e7ti>,E^ei va

oe EiiXoyEi; afyeq. Su^itpcova jie to APIXA 9, 61a ia xpn^aTOOlKOVOMlKa otoixeia tou EvepyrjTiKoii

apxiKd cxr\v stiXoyn a^ta JtX^ov auyKEKpifieva K6oni ouvaW.ay6v. H [lETayEVEOtepii

tcov xpn^oo'Kovof^wv oTOixetcov tou evepyr^TiKou yivexai e(te aro aTtoopeonevo k6otoi; e(te

EU>.oyti a^la Kai E^apTdTai ax6 to enixEipr|iiaTiK6 (iovt^>.o zr\q E7tix£ipr|or|i; oxETiKd he th 8iax£(pion tcov

XprinaTooiKovoniKQV otoixeicov tou evepyiiTiKoy Kai tojv ounpaTiKcbv Ta^EiaKuv po6v tou otoixe(ou auTou.

To AflXA 9 otTiayopEiiei avaTa^ivo|ir|OEii;, ekt6<; a7r6 tii; nepinTt&OEit; tiou to £7rixeiprmaTiK6 ^ovteXo tx\$

Kai ottiv 7tpoKEinevTi 7t£pt7tT(oaii auaiTElTai va avaTa^ivonfjaEi nsX^ovTiKd Ta

&ra. Suncptova \ie ziq apx^ tou AFIXA 9 6Xeq oi e^evSuoeh; oe

7tp^7tEi va a7iOTijid)VTai aniv Eu^oyti a^fa toui;. Evtotjtoii;, tj AioiKqaTi exei tiiv

emXoyi] va mapouoid^ei OTa Xomti ouvoXiko eoo8a ta 7ipaynaTonoiri9£VTa Kai \ir\ 7ipayjiaTO7roi»iGEVTa KEpSrj

Kai C,t]\ii£<; EvXoy^q a^iac, aujifieTOxiKajv titXcov nou 5ev KaT^xovtai npoi; Eja^opiKi1! EKneTdXXEUon. Tov

tou 2013 to IASB Ttpospri ae TpoTtoTroifioEii; tou 7tpoTU7tou. npooTeSriKE Eva KE(pdXaio to orcoio

oTijiavciKd tt) XoyiaiiKf] avTioTdSjiioii Kai 86tei a£ Ecpapnoyi1! EVa v^o ^iovt^Xo 7iou PeXtkovei vc\

xrjg XoyionKt^i; \ie tt| Siaxeipiari tou kivSuvou, evoj EiodyovTat PeXti6oeh; Kai oth; yvtooTOJioifioEii;

avatpopiKd he tti XoyianKri avTiCTa9nicti<; Kai xr\ Siaxslpion tou kivSuvou. Me tt|v Tpo7ro7to(iior| Etvai dfiEoa

8ia9^ot|iE(; oi PeXtimoek; avacpopiKd ^e tk; yvcooT07toii^a£i(; Jtou atpopouv tti HEtapoXi1! xr\q EuXoytn; a^iai; £v6$

tSiou XP^0Ut? ■"!? E7iix£ipnCTJl?! 6n(aq ^EpiXa|apdvovTav oto TtpdTuno. TeXoi;, to IASB anocp&aioE va avapdXXei

■niv ecpapjioyii tou tipotu^ou (Exi\oie<; ;tept65ou<; nov ^kivouv ti\v r\ ^i£Td ttiv 01/01/2015), Ka06i; oi

SiEpyaolEi; Sev exouv oXoKXiipcoeEi Kai 5ev 0a H^opouos va So0e1 EJtapKfji; %p6voc, JtpOETOifiaofat; oxn;

EJiixEipfioEi^. Flap6Xa autd oi ETtiXEipn^E1^ MTtopoiJV va airocpaoioouv tt]v dfieari Etpap^oyfi touTo Tiapov

np6runo Sev exei uio0etti8£( and xr\v EupoJJtaiKfi 'Evcoori. To Jtap6v Jip6TUJto Sev e^ei e(papfioyf| cvc\v

Etaipfita.

AriXA 10 «Evonouip£vE$ Oikovo^ike^ KaTaordffEi^w, AI1XA 11 «ExnnaTa Yn6 Koiv6

(Joint Arrangements), AIIXA 12 «rv(aaxonoif\aEii; Eu^etoxwv oe alXsq Ovr6TnTE9>, AAI1 27

«Atohik6$ OiKovofiiKef; KaTaoTdoei^) Kai AAn 28 wEttevSuocii; oe Hvyyeveiq icai Koivonpa^(E<;»

yia tk; £Ttfaie<; JtEpi65ou<5 nov ^ekivouv tx\v r[ nerd Ti|V 01/01/2014)

Tov Mdio tou 2011 to IASB e^eSwoe Tp(a vea np6n)7ra Kai ouyKEKpi^Eva ta AFIXA 10, AFIXA 11 Kai

AIIXA 12. To AFIXA 10 «EvonoiTmev£t; Oikovohike^ KaraoTdo£ii;» avacpepei eva ^iovteXo Evo7io(naTi(; nou

tov eXeyxo coq xq paoq yia xr\v EvoTtoinoTj 6Xtov twv tuticov EmxeipiioEcov. To AFIXA 10

to AAfl 27 «EvojtoiT]^evEq Kai Atojiikei; Oikovo^iike!; K.aTaoTdoei<;» Kai n^v MEA 12

«Evo7ro(rio!i - OiKovofJiKEt; MovdSei; EiSikou Ikotiou». To APIXA 11 (^x^l^ctTa Yjr6 Koiv6 'EXeyxo»

KaGopi^Ei ti^ apx&; avacpopiKd ttiv xpimaTOOlKOV°M-lKi1 JtXripotpbptioT) tiov ^ieXwv hou ctuhhetexouv oe £vav

Koiv6 AiaKavoviaji6 (Joint Arrangement). To APIXA 11 avTiKa0iard to AAFI 31 «ZufifieToxet; oe

Koivojrpa^(Et;» Kai Tn MEA 13 «A7i6 Koivou EX£yx6|iEV£i; OiKovo^iiKEq MovdSeq - Mn

SuvEiocpopEt; and MeXii \iiac, Koivojipa^iaq)). To APIXA 12 wrvcoatOTtoifjaEii; Iu^jietox^v oe

Ovt6ttitei;» auvev<i>v£i, £^7iXout(^ei Kai avTiKaSiOTd tk; aicaiTrjoEn; yvtoaT07toiiia£cov yia x\c, 9uyaTpiK£<;, tk,

and koivou EXeyxoHEVE? ETtixstpi^OEit;, tk; ouyyEVEiq E7iixEipi!|osn; Kai nq \ir\ EvonoioiiHEVEq E7rix£ipf|OEK. Q<;

auvETiEia tcov avtoTE'pai v^cov npOTUffoiv, to IASB e^eScooe ejtiar\<; to Tpono^oiTi^Evo AAn 27 (ie t(tXo AAFI

27 «Atojuke<; Oikovojiike^ KaTaotdoEip) Kai to Tpoironoirmevo AAn 28 \\e t£tXo AAn 28 wE^evSuoeh; oe

SuyyEVE(<; Kai KoivoJtpa4l£<;». Ta VEa np6ru;ra exouv Etpapnoyf| yia Tiq ETiioiEt; 7i£pi6Soui; Ttou ^ekivouv ttiv i\

(iETd tt|v 01 Iavouaplou 2014, jie jrpoyEVEOTEpn ecpapjioyfi va ETtiTpEJiETai. H ETaipla 0a s^EtdoEi Ttiv

enfSpaan twv avcoT^po) otu; EtaipiKE; Oikovohike(; KaxaaTdoeii;. Ta n:poava(p£p0£VTa rip6TUJia £yKp{0nKav

a;r6 rr|v Eupci)7caVKr|'Ev(oon tov AekehPpio tou 2012.

10

QUEST AIOAIKH EIAHPOKALTPOY- XOPTEPO ETAIPEIA IIEPIOPIEMENHE EYOYNHL

Oikovojuk£<; KcrraoTdcek; tij^ 31n<! AeKEfipplou 2013

(Flood as Eupco)

METdpaotj.;: EvonouinevEq Oikovoluki^ Kataotdoei?, L/nfiaTa Yno Koiv6

; Eunnsxoxrov oe (i/./x^ OvTOTtjTEi; (TpOTroaoiiioEi? era AIIXA 10, AflXA 11

AI1XA 12) (Etpap^oyn yia ti$ ettioie*; TtEpiodoui; jrou ^ekivouv ttiv fj fiErd Tt|v 01/01/2013)

Tov Iouvio tou 2012, to IASB 7rpo£pr| otiiv ev A.6yco ek5ooti ti oirota Tuap^Ei SieuKpivlaEiq ava(popucd lie x\q

LiEtapatiKE^ 5iaTd£ei<; tou AI1XA 10. Oi TponoTtoi^aEu; napExouv £7ti7r>.eov 7cp6a0£TE<; SieukoXuvoek; Kaxdc

ttiv LLETdpaaq <rca A1TXA 10, AFIXA 11 icai AflXA 12 LiEiwvovTai; tk; a7iaiTr|OEn; Ttapoxfa Ttpocapnoa^iEvcov

cuyKpiTiicdiv TtXtipotpopicbv li6vo kxitA ttjv jrporjyotiLi£vr| auyKpiTiKT] 7tEp{o8o. Etht&eov, ava<popiKd lie tk;

yvcoGT07roifjaEi<; yia lit] £vo7toiou^iEVE(; EJiixEipt^OEi^, oi Tpo7io7roif|OEn; acpaipoijv t^v a^aiTTioii Tiapouofaorii;

CTuyKpiTiicr|i; 7iXr|po(p6pr|or|(; yia n<; 7t£pi68ou(; 7rpiv thv npdiTri £<pap|K)yfi tou AFIXA 12. Ot ev X6yta

Tpono^oii^OEi^ exouv E(papLioyf| yia tk; eirjoiEi; 7TEpi65oui; jrou ^ekivotjv tt|v f\ LiETd tt|v 01 Iavouaplou 2013,

aXXd ouotaoTiKd 8a etpapnoaTOiJV and rr|v iijiepoLitivia ecpapLioy^t; tcov oxetikibv jiporuTtcov, t'lroi otto 01

lavouapiou 2014. H ETaipfa Ga s^EtdoEi niv E7i(Spaan tcov avoiTEpw OTig ETaipiKEt; Oikovolhke(;

KamaTdcsu;. Oi napouaei; TpojrojroiqoEit; eyKpi0riKav ami xr\v Eup(07ia'iKr|'Evcoctti tov A7tptt,to tou 2013.

aTa AFIXA 10, AIIXA 12 KAI AAI1 27) (E^ap^ioyfj yia ti?

nov ^EKivoiiv it\v f[ ^etd tijv 01/01/2014)

Tov OKtwppio tou 2012, to IASB 7ipoEpr| othv ekSooii Tp07iO7[0ir|OE0)v OTa AFIXA 10, AI1XA 12 Kai AMI

27. Oi Tpo7iojtoir|a£u; exouv Ecpapnoyti oniv Kaniyopfa <(E7iev5utike(; Ovt6ttitE(;». To IASB xpir^oKoiEt tov

6po wEtcevSutikei; OvT6Tr|TE?» yia va avaipEpGEi oe 6aeq SpaCTTtipi07ioiouvTai a7toKXEioTXKd axr[V etcev5uoii

yia n; a7ro56oEn; and tt]v ujiEpa^la tou KetpaXaiou, yia Eto65riLta an6 E^evSuoeii; r\ Kai Ta Suo. Oi

8a 7rpE7T£i va a^ioXoyouv tt|v arcbSooTi tcov e7iev5uoe6v tou<; lie pdor| Tt^v EuX,oyr| a^fa.

ev X6yco KaTrjyopfa LiTtopouv va CTUji7tEpiXTHp6ouv £Taip(e<; i8icotikq)V ehevSutikcov KE(paial(ov,opyaviafiot 8iaxe(pion<; e7iev6utik6v KEtpaXaitov, i8iuTiKa ouvTa^io8oTiKd TaLiEla, KpanKd E7revSuTiKd

icetpdXata Kai Koina EJiEv8uTiKd K£(pdXaia. Opi^ETat, cot; e£a{p£ar| otk; aTtaiTrjaEii; tou APIXA 10 <rxETlK6 l^e

ttiv EV07rolTior|, 6ti ot EJtevSuTiKE^ ovt6ti\te<; 9a E7iiLiETpouv (TuyKEKpiLiEvs^ SuyaTpiKEi; ottiv EuXoyq a^(a Lieoco

Kai 8ev 8a tk; evonoiouv, TiapaGETOVTai; tk; aitapaiTTiTe^ yvcootottoii'ioek;. Oi ev ^.oyco

exouv scpapLioyn yia z\q Enjciei; JCEpi65oui; nov ^ekivouv ttiv n LiETd ttiv 01 Iavouaptou 2014,jie TipoyeVEOTEpTi EtpapLioyii va eniTpsjiETai. H ETaipia 0a e^ETdaei t^v Enl5paor| tcov avcoTEpco am; eTaipiKEg

Oikovoliikei; KaTaaTdaeu;. Oi Jtapouoei; Tp07r07ioiiioeit; eyKpiOriKav and Tt\v EupconaVK^ 'Evcoctti tov NoELiPpio

tou 2013.

ctto AAII 32 «Xpr)LiaTooiKovoLiiKd Meoa: flapovofaoii» -

OTOlXEtWV TOU EVEpYHTlKOU KOl XPTmaTOOiKOVOMlK(^v(e<papnoyT) yia nq Efljffi^ nepidSoui; nou ^ekivoi&v tiiv t^ \iet6. tt^v 01/01/2014)

Tov AsKELippio tou 2011, to IASB Trpoepr) air\v ek5ooti TpOrtOTioiT^OECov tou AAPI 32 «Xpr|(iaTooiKovoLiiKd

MEoa: flapouafaarp) 7ipOKeijiEVOu va jrapdaxEi SiEWKpivrjaEii; avacpopiKd lie tit; anatTfjaen; tou npoTU7tou

avacpopiKd lie xiq jrepinTcbaeii; o\)|iV|/ricpiaLiou. Oi Tpo7ro7ioirjaEit; exouv EcpapLioyri yia tk; ETfjOieg Ti8pi65ou<;

nou ^ekivouv tt|v f| lietA ttiv 01 Iavouapfou 2014, lie HpoyevEOTepTi E(papLioyr^ va emTpEJcetai. H ETaipta 9a

tt|v EJiiSpaaTi tcov avcoTEpco otk; ETaipiKei; Oikovoliikei; KaTaaTdoEn;. H rcapouaa

and tt|V Eupa>naiKr| 'Evcoat] tov AekellPpio tou 2012.

• Tpononoiqaq oto AAII 36 «Me((dot| tz\q A^tag LTOixefwv tou EvEpytiTiKOi5» - rvooTonoi^oEi? yia

to AvaKTi^aifio Iiood Mti-XpiifiaTOoiKovoniKtov LxoixEfcav tou Ev£pyi|TiKo^ (epapfioyi^ yia xiq

CTi^oiEt; nepi66ovq now ijeiavotiv Ttjv ^ ^exd tijv 01/01/2014)

Tov Mdio tou 2013, to IASB 7ipoEpr| ottjv ekSoot] Tponoxo(rior|(; nEpiopiaLievou oko^oij ato AAFI 36

«M£(coor| Trig A^ia<; ItoixeIcov tou EvEpyr|TiKou». H Ttapouoa TpoTtojiottiaTj opf^ei xiq yvcooTO^oiiiaEK; nou 0a

7ip£7i£i va 7ipayLiaTO7toiouvTai avaipopiKd lie to avaKTrjaiLio 7too6 zvd<; otoixeIou tou Evepyr|TiKou jiou exei

UTTOCTEf LiE(toor] tti? a^faq tou, sdv out6 to 7ioo6 Paof^ETai ottiv euXoyrj a^{a lie(ov to k6ctti, jtd)Xr)ar|i;.

FIpoyEVEOTSpTi EtpapLioyt1) £7CiTpEn:ETai £ip6aov r\ ETaipia Exei n8rj EcpapLi6o£i to AF1XA 13 «En:iLi£TpTian <te

Eu>.oyEf; A^egw. H Tp07to^o(r|OTi Exei Ecpapjioy^i yia tk; exf\aieq 7t£pi65ou<; Ttou ^ekivouv ttiv t^ LiEtd tt|v 01

lavouaptou 2014, lie 7tpoyEveoT£pr| EtpapLioy^ va eniTpEJieTai. H ETaipia 0a e^£Tdo£i xtyv eni6paot\ tcov

avcoTEpco onq ETaipiKEt; Oikovoliikei; KaTaaTdaEK;. H napouffa TpojtOJto(r|ar[ EyKp(0riK£ ajt6 tr|v

TOV AEtCELlpplO TOU 2013.

TpoTTonoifjosi? oto AAII 39 «XpnnaTOOiKovo|iiKd Miaat Avayv6pioi| Ka

Ttapayt&ywv Kai avaoxoXf| ri\q hyfvmtd\q avrtOTdd^iotii; (e<pap^oyii yia

nepi66ovq nov ^ekivo^v tijv i^ fiETd tx]\ 01/01/2014)

11

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPE1A nEPIOPlEMENHE EY0YNHL

^ AeKEfipplou 2013

(flood ae Euptii)

Tov Ioiivio xov 2013, to IASB npoep»i axx\v ekSooti TpoTC07toif]aEcov TcepiopicuiEVOU okotcou oto AAFI 39

«XpTipaTooiKovoniKd M6oa: Avayvtapiot] kcu A7roT(^ir|or|». O cx6%oc; tcov 7ipOTEiv6n£vcov TpoTtoTioif|CEcov

Eivai r\ Eiaaycoyfj \iia<; E^a(pEcTT]; ^Epiopio^ievou okotcoij, ava<popiKd he xr\v avaaToXf| tt^; ^oyiatiicfic;

avxiox&,B\\i<fi\c,f cnjuxpcova \ic xiq apxiq xov AAFI 39. LuyKEKpiu.Eva, Ecp6aov TrA-qpouvTai auyKEKpi|i£V£(;

npoiinoQiaexq, npotEivercti u.fa E^alpEOTi 6tav o avTiouu.paXX6u.£vo<; Ev6q Ttapaycoyou nov sxei TtpoaSiopioTEi

eoq heoo avnardSnionq, avTiKa9(cTaTat aTt6 Evav icupio avnauu-paU^OHEVo, taq aTTOTEteou.a aXXaycbv ae

v6u.ou<; fj Kavoviojioii;. Zx£tiKf| E^afpEorj 9a JiepiXajiPtiveTai Kai oto AflXA 9 «XpTmaTooiKovoniKd Meaa».

Oi TpojioTtoifiaEii; exouv Etpapjioyri yia tk; exi\aiec, nepi68oug 7rou ^ekivouv xt\v r\ \izxtt xr\v 01 lavouapfou

2014, he npoyevEOTEpti E<papnoyr| va E7iiTpE7r£Tai. H ETaipfa 9a e^sxdoEi xr\v enlbpavr\ tcov avcoTEpto otii;

staiptKE^ OiKovop.tK£i; KaTaoTdaEi^. H napouoa TpOTrcmoftiCTi eyKpWiiKe ok6 xr\v Eupco^aYKii 'Evcqoji tov

AEKE|i[3plO TOU 2013.

• EAAI1XA 21 «Eio(pop^ (Levies)» (ecpapnoyi^ yia tk; ET^tsiei; nspiddov^ not) ^ekivoijv rt|v

ti]v 01/01/2014)

Tov Mdio tou 2013, to IASB 7cpoePti otiiv ek5ooti tx\<; EAAFIXA 21. H Aiepjir|veia anoaatpnvi^Ei 7i6te ^ia

ETaipta 0a JtpEJtEi va avayvoptaei ttiv UTtoxpfitoori yia t^v KaTapo^ eiatpopdi; 7tou e^ei E7ripXr|9e{ and to

KpdTOi;, axiq OiKovopttcEi; irji; KaraotdaeK;. To EAAI1XA 21 eEvai ^ia SiEp^vEia tou AAFI 37 «npopXe\|/Eii;,

Ev5ex6hevei; Y7toxpEd>aeii; Kai Ev5Ex6p£va LTOixEia tou EvEpyriTitcouw. To AAFI 37 6etei xa Kpinipta yia Ttjv

avayvwpioii \iia<; unoxp^coarii;, Eva ek twv onofcov Eivai r| Kapoi>aa 5EO|JEUor| Ttou JipoicuTiTEi a7i6 ysyovbi; tou

jrap£X,06vTO<;, yvcooT6 oo; 5e0^ex)tik6 yeyov6^. H 8iEp|ir]VE(a avaepepsi 6ti to 6£O|ieutik6 yeyov6<; kov

Sn^iioupyei Trjv ujioxpecooTi yia t^v KaTaPoXii Tr|q Etacpopdq Eivai ti EvepyEia no\> TtEpiypczcpstai oxr\ a%exiKr\

vono0Eota Kai ti oTioia exvpepEi xi\v nXTipco^ii xt\c, Eio(popd<;. H SiEpHqvEta e^ei e(pap^oyf| yia xiq exr\a\eq

7i£pi66oi)i; Tiou ^ekivouv xr\v r\ \iex& xx\v 01 lavouapiou 2014, (ie npoyevEOtepr] e<pap\ioyf\ va ETtiTpETtETai. H

ETaipfa 9a E^eTdaEi Tqv £7ti6paor| tojv avwTfipa) oxic, etaipiK^ OiKovomKEq KaTaoxdoEii;. H n:apoiiaa

e%ei uio9ETT|8Ei ajt6 tt|v EupamaiKT) 'Evcoat].

Tpononoii\Gt\ oto AAI1 19 «f1apoxE^ oe Epya^op£vot)9> - rip6ypanna

(£<papfioyV| an6 01/07/2014)

Tov NoE|ippio tou 2013, to IASB ^po^pii ottiv £K5oar| Tpo^o7ro(riaTit; 7iEpiopi<rnevoi) OK07rou oto AAFI 19

((FlapoxEi; oe Epya^opEvouqw. H Jiapoiioa TpoTtoTtoinoT) e^ei £ipap|K)yf| oe £io<pop£<; £pya^O(i£vcov t| TpiTtov

HEpcbv avaipopiKd he TipoypdH^aTa KaOopicHEVcov napoxwv. O ckok6<; xr\q irapouoai; Tpo^ojrofrjari^ Etvat va

tt|v noXunXoK6TT|Ta tt|; XoyioTiKfii; avTi(i£Td)nioti(; tcov Eiocpopcbv Ttou Eivai avE^dpTTiTEq and xa txr\

ai; tou Epya^oiiEVOU, 67ico^ Efvai xctpaKTiipioTiKd oi EiotpopEq tcou uTtoXoyi^ovTai coq 0Ta9Ep6 tiooocto

xr\q (iio0o5ooia(;. H tpojron;oir|or| exei Etpapuoyr) and xr\v 01 louXiou 2014, |ie jipoy£V£OT£pii £<papnoyr| va

i. H ETaipta 9a E^ETdaEi xr\v E7ci8paoTi tojv avcoxEpco otk; ETaipiK^q Oikovohik^i; KaTaoTdoeii;. H

napouaa xpo;tonoir|or| 6ev exei uio9£TT|9Ei and xr\v

Eti^oie; Brz.Tuoaci; ripoTttntov KvkXoi 2010 - 2012 & 2011 - 2013 (fKpapjioyn an6 01/07/2014)

To IASB 7cpox(bprio£ tov Aeke^Ppii tou 2013 otiiv ek5ooti hEttjoiei; Be^ticIkieii; tcov AieOvcov FIpoTUJrcov

XptmaTOoncovomKfjg Avatpopdt; KukXoi 2010 - 2012 & 2011 - 2013». Stov KukXo 2010 - 2012

TCEpiXaupdvovxai PeA,tk&oei? yia Ta Jip6Tuna APIXA 2, AI1XA 3, APIXA 8, AnXA 13, AAfl 16, AAFI 24 Kai

AAFI 38 evq otov KukXo 2011 - 2013 oi PeXticooek; acpopouv Ta np6n>7ca AFIXA 1, AFIXA 3, AFIXA 13 Kai

AAfl 40. Oi PeXticooek; OTa np6Tuna ^xouv Etpapfioyti ano xr\v 01 Iou>.iou 2014, \ie jrpoyevEOTEpTi ecpapnoyii

va ETCiTpEJEETdi. H ETaipia 0a £^£Tao£i ttiv E7tiSpaar| tojv avwTEpco on^ ETaipiKEt; Oikovojiik^ KataoidaEii;.

Oi ev X6yco ETfjoiEq PeXtiuoei^ 8ev exouv uio6etti9e( and xnv Evpumo:iKf\'EvQXfr\.

AI1XA 14 «MeTapaTiKoi J-oyapiaopot pu8ni^nevwv SpaoTiipioTiiTO)V» (Eipap^oyn and 01/01/2016)

Tov lavoudpio tod 2014, to IASB jipoePti oxr|v ekSooti tou 7ipoTUjrou wMETapamoi

Ti^Tcov)). SKO7t6i; tou ev A.6yco FIpoTUTrou Eivai va ETriTEUxftet r\ ouyKpioi^TTiTa xrj<;

nXr|pocp6pnar|(; oe ETaipiEq tcou SpaaTTipioTcoiouVrai oe Ka9£OT6i; TtpooSiopiojioiJ

£vot; pu9|iioTiKou TiXaioiou (rate-regulated activities). O pu9(ii^6H£voi; Tcpoa5topion6(; tcov

va ETdipfidoEi or|MavTlKa ^v aQa KCtl T0 XP0V0 avayvcbpior|i; tou eo68ou (aia^ Exaipiaq. Aev ETCiTpETCETai r\

E(papHoyf] tou ev Xoyco FIpOTUTCou yta tii; ETaiplEi; tiou £(papu.6^ouv f\dr\ xa AF1XA. To np6TU7io iyz\ e(pap(aoyr|

am5 rr|v 01 Iavouaplou 2016, u:e TtpoyevEOTEpri eipap^oyri va emTpETiETai. H ETaipia 9a E^ETdoEi xt\v

Ejri8paoTi tcov avcoTEpco cx\q ETaipiKEi; Oikovou.ik&; KaTaoTdosiq. To ev X6yco npbnmo 8ev exei uio9ETr|9et

and Ttiv EupcoTta'i'Kfi '

2.3

12

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPEIA IIEPIOPILMENHL EY0YNHI

fPp 2013

([load oe Eupra)

H ETaipEia trtpei XoyiatiKa PipMa oe Eupco. LwaXkaytc, nox> ylvovtai ae ^sva vopta^aTa HETaTpercovTai as

Eupcb \ie pdan tt]v £7tioTinTi Tijiii tou i;evou vojilc|iaToc, jtou taxuei ttiv ni^^pa tti<; auvaX^ayfj;. KaTd ttiv

KaTdpTian,c, tt|<; KaTdoTacr|<; OucovoniKr|<; 0ect]<;, 01 a7raiTf|G£ic, Kai oi UJtoxpecboEic; oe ^Eva

HEtaTpETtovrai cs Eupcb ne (3aar| tqv ETriaTinn, nu.fi tou £evou voufonaTOi; 7cou locust t^v

tmEpourjvta. Ta KEpSn r| oi £t]u.ie<; and auvaXXaynanKec, SiatpopEg 7tEpiXanPdvovtai otic.

2.4 Evocb^aTa nspiovaiaKa

Ta Evac&naTa 7i£piouoiaKd OTOixsia anoTimavTai oto ioT0piK6 k6oto^ KTf|OE(o^ (XEKO^Eva \ie

. To k6ctoc, Krficeaq jrepda^ipdvei 6Xzq xiq d^Eoa EJtippiTiTEEi; SaTcdvEi; yia Tt]v a^iaricr] tcov

Ot E7tiaK£U£<; Kai oi auvTtipf|a£iq KataxcapouvTai OTa arcoTeXEanaTa tii^ xP11oetlJ'5 1Z0'a

jipayjiaTOTtoioijvTai. IruaavTiiCE^ ^ETayevEOTEpEt; 7ipoo0fiKE; Kai psXTicooeit; KEtpaXai07ioioi3vTai oto k6oto<;

tcov oxETiKcbv TTaylcov E(p6aov 7ipooau^dvouv xr\v a)(peX,i(iT] ^w^ f] icai Ttiv 7iapaycoyiKr| 5uvaniK6TT[Ta Toy

nayfou n jxeicovouv to k6otoc, XsiToupylat; tou. Oi attoapeaeii; tcov cxl^cov gtoixeIcov u7ioX.oy(^ovTai ue tti

|i£oa ctriv cotpEXi^ti ^cof| tout; nov e^ei ax; e£,r\q:

KTlpia oe aKtvT]Ta Tpkcov Me pdor| Ta etii

-TExviKEi; eyKaiaaTdoEK; Kai Xoindq (iTixavoX.oyiK6t;

5-20 ettj

MeTacpopiKa ^Eoa 5-7 ett|

5-10 ett|

Oi u7roXei(inanKEi; a^iEq Kai oi u)cpe>,i|a€i; £coei; tcov EvacbuaTcav 7tayfcov u;t6KEivTat oe

ETi^oia KaTdoraaTi OiKovofiiKnt; ®icT\c,. Oiav oi Xoyiax\KE<; a^ieq tcov evow^iaTcov 7iay{cov i>7iEppaivow Trjv

avaKTf|oi^r| a^(a toui;, oi Siacpopet; (ano|ae(toori) KataxtopoOvtai cot; E^oSa ot' aTroTEX-EOfiaia. KaTd xr\v

a7t6aupaTi ti 7td>^.rtari kotioiou TiEpiouoiaKou oToixefou, to oxeTtK0 kooto<; Kai oi acopEVnevEC.

5iaypd(povTai an6 touc, avTtaTOixoui; Xoyapiaonoiji; xr\ xpoviKrj TiEpioSo xr\<; aM6avpar\q f| xr\<; n<h\r\ar\<; Kai

r| oi ^im{&; avayvcoptc^ovTai O

2.5 At)X.a neptouoiaKd

Aoyia/jiKa npoypa^axa

Ta Xoyio^iKd rcpoypdnnaTa atpopouv to k6otoi; ayopdi; XoyiojiiKoii, u^tKd, UTtnpEoieg KaOcbq Kai KdOs 6a7rdvri

jtou ^xei 7tpaynaTO7roir|0Et KaTd ttiv avdTtn)^ X.oyiafiiKoi3 7rpoK£inevou auTO va teOeI oe Ka9eoT(bi;

XeiTOUpyia^. Oi Sa^dvet; ^ou evioxijouv i\ etiekteIvouv Tr|v a7t65oori tcov TupoypanjidTtov X.oyio(iiKoiJ Jtepa q.%6

xkc, apxiKE<; 7ipo5iaypa(pEi; Touq, avayvcopit^ovTai cot; KEcpaXaiouxiKt^ 5andvr| tcou TtpoatiSEiai oto apxiK6

k6otoi; tou >.oyioniKou. To k6otoc, ayopcti; Kai av&itxvZflc, Xoyio|iiKoO Ttou avayvcoptt^ETai coq

7t6piouoiatc6 oroixelo aTEOopeveTai xptloifio^oiQVTOi; t^ OTaSepf] ne"9o8o kotA Tq 8idpKEia xr\q

tou (4 Eir|).

2.6 Anoiiefami] a^faq nepiovaiaKuv oroixeltov

Oi EvocbuaTE; aKivr]TO7roifioEi(; Kai dXXa y.r\ KUK^ocpopouvTa OTOixeta EVEpynTiKou E^ET&^ovTai yia

^rijiia a7to(je(a)ar|i;, 6Tav yEyov6Ta i\ aXkayeq axiq TtepicTdaEic, Sstxvouv 6ti q XoyioTiKfj a^fa toui; \mopei va

\ir\v Etvai avaKifiainn- O^OTeSf^^OTE q XoyiatiKr] a^(a Kdnoiou jrepiouaiatcoO OTOixeiou U7teppa(vEi to

avaKTf|ot|io 7too6 tou, r| avTioroixt] CiM^ axo\iei(OGi\<; tou, KaTaxtopelTai OTa a7IOTE>.EO^aTa xptloEtoi;. H

avaKTf|ainr| a£fa ev6i; TiEpiouoiaKOU otoixelou efvai to jaeyaXuTepo noo6 ^leta^u xr\q £KTind>n£VTi<; KaSapii;

Ti|if|(; ncbXr|or|i; Kai n\q a^aq xPn°Et0(3 (value in use). Ka0apr| a^ia 7tcb>.nor|i; OECopslTai r\ EcpiKTrj 7ip6oo5o^

a7i6 xr\v %6iXr\ar[ ev6<; jiEpiouoiaKoij aTOixefou OTa JtXalma jiiaq ajjcpoTepopapou^ owaXlayfi; ottiv onoia Ta

|4Epr| exouv nkfipi] yvcbar| Kai 7rpooxcopouv oikeioSe^coi;, uETd a;i6 tt|v atpatpeor| Kd9£ np6o8£Tou d^Eaou

k6otoui; 6id9£CTr]i; tou JiepiouoiaKou OTOixefou, evco, a^fa ev XPnoei £ivai H Jtapouoa a^(a tcov ekujico|ievcov

^E>i.ovTiKcbv Ta^iaKmv pouv 7iou avafiEVETai va Jtpa7naton;otrieouv and x\\ cwex^ XP^0^ wbc, nEpiouoiaKou

OTOixefou Kai arco ttj SidOEOii tou oto xiXoq xr\c, EKTincb^Evr|i; oxpeXin^ £cofi<; tou. Av jaia e7cixEipnori 5ev exei

xr\ 5uvaT6TT]Ta va ektihtjcei to avaKT^oi^io moo6 ev6<; TtEpiouciaKoii oroixEiou yia to ojroto ujtdpxei evSei^h

a7to^EEcooni; tth; a^iaq tou, t6te KpoaSiopi^ei to avaKnioi^o noo6 rr|<; jiovdSai; jiou Srmioupyei TaniaKEc. pos^

ott|v ojrofa avtiKEi to jtEpiouoiaKo oToixefo. Avx\koy\o\i6c, {j]\iia.c, catonEicocrii; tt^^ a^lai; jiepiouoiaKcbv

oToixeiwv jiou X,oyio0riKE oe Trpotiyou^ieva ettj, yfvETai jx6vo 6tav undpxouv Kaviq ev5ei^et<; 6n i\ aTtonelcoari

auTf| 8ev UTtdpxet JrXeov rj exei ^eico0e{. Lxiq nEpmTcboEiq auTE; o avcoTEpco avTiXoyion^i; avayvcoptt^sTai coq

eooSo. H Aio(KT|art Eicnjad 6n 8ev UTtdpxEi 9e^a aTra^ftoarn; tou ndyiou E^on^to^ou Trig ETaipefai; Kai cog ek

toutou 5ev exei 7ipaynaTO7roif|oei UJtoXoyiafib tcov avaKTrjai^cuv noouv tcov TtEpiouotaKcbv

13

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPEIA nEPIOPILMENHZ EY0YNHL

Oikovohik^ KaTaordceu; xt\$ 3In<; AsKEjiPpfou 2013

(Flood oe Eupa>)

2.7 XptinarooiKovoniKd jTEpiouaiaKd

(a) A&vsia Kai ananr\rjeic,

fxrj rcapdycoya XP1!M-otxooiicovo|4.iK(5t KEpiouaiaKd atoixeia \it n&yxeq r\ TtpooSiopiajiEVEi;

;, xa O7to(a 8ev SiaTrpayMaTEuovtai oe evepygi; ayop£; rat 5ev u;rdpx£i 7ip69Ean, jitfaXnofc tout;.

cto Kui&otpopouv evepyr|TiK6, ekt6<; an6 EKEiva \le Xq^Ti ^eya^uTEpTi tcov 12 utivcov a7i6

zr\c, eiTJoiat; jrepi6Sou ava<popd<; Ta orcoia a\)H7TEpiXajip6vovTai oto jit| Ki)KXo(popoijv

evEpyT)TtK6. Ta SAveia icai oi ouiaiT^aEii; Tiapouoid^oviaL ot^v Kax&axaat] OiKovo^ncf|(; ®iai\c, oxic,

tec, kqi Xomiq ajraiTrjoen;.

2.8

Oi a7iairr|OEn; and Tzekaxeq KaraxwpoiJVTai apxiKii otiiv eu^oyti a^la Tout; n ojtota oupTtiniei jie

ovo^acTiKi1! a^ia kcu fietayEVEoiepa aTioTinuvtai ato avan6afeaxo k6otoi; ^ie xr\ [ae6o8o tou

£7riTOKiou, a9atpou^£V(l>v icai rwv ^lwv a7ron£i(DOTii;. Oi tflniec, ano^EfcooTn; avayvupi^ovtai 6iav

avriKeineviKi1! evSei^ji 6ti n EiaipE(a 5ev efvai oe 9eoti va EiaTipd^Ei 6Xa xa nood 7iou otpei^ovrai (

tout; ounPanKouq 6pou<;. To zood xr\q np6fi\E.yr\t; Eivai ^ Statpopd HEta^lJ ttji; XoyiotiKi1!^ a^taq t<ov

ajraiT^aetov Kai tti<; 7rapouoa<; a^laq twv eKTi^w^evcov heW-ovtikcov Taniaicdjv pocbv, 7rpoE^o(p>.oiJ^Evcov ^e tti

|ie9o5o tou 7rpaynaTiKoti ETtitoKiou. To xog6 xr\q Kp6^Xe\\/r\c, Kataxcopeftai cue, e^o6o ott|v

2.9 Ta^iaKd 5ia6£miia Kai

Ta TafiiaKd 5ia9eoi|ia Kai lajiiaKd ioo5uva(ia 7tspi?ai|apdvouv xa pETptitd, xiq KaTa9Eoen; o^Etot; Kai

mEpav&kr\yr\$i kceOwc; Kai x\q ppaxujrp69eoixei; ni%pi xpeic,

<ai xantl^ou ptoicou.

2.10 EraipiK6

Ta etaipiKd jxepiSia KaiaTdoaovTai eta (5ia KE(pdXaia.

2.11

Ta Sdveia KaTaxcopouvxai apxiKd ottiv EuX.oyri a^ia tou<;, ^lEitoneva jie ta rux6v djieoa e^oSa yia

Hpay}iaTO7touiar| xr\q ouvaXXayi1!^. MetayevEOTEpa a7ionnd)VTai oto avairdopEOTO K6axoq pdoei xr\q

tou 7tpaynaTiK0i3 etiitokiou. Tuxov 5ia(popd (ista^u tou Eian:pax9EVTO(; 7ioaou (Ka9ap6 and axeTiK

Kai Trig a^iat; EE,6ipkr\or\<; avayvcupi^ETai aTa ajroTeXeoiaara KaTd ttiv StdpKEia tou Saveio^ou pdaei tti^

He965ou tou npaynauKou ejiuokIou.

Ta SdVEia ta^ivo|iouvTai ox; ppaxujtp69eo|i£(; unoxpewoEK; ekt6i; edv ti ETaipEta i%ei to SiKaico^a va

tii<; U7ioxpeojoth; yia TouXdxioTov 12 nfjve; an6 xr\v Tm£po(iTiv(a xr\c,

2.12

H Ejrip&puvcTi xrjq nepi68ov \i& (p6pou<; eicroS^naxoi; a^oxe^efTai and tout; TpExoviEi; (p6pou<; Kai tou<;

(p6pouc;, S^aSt1! toui; (pdpoix; (r\ xiq cpopoXoyucet; e^acppuvoeii;), Ttou axstf^ovrai us xa

a ottiv Tpexouoa xPnOTl KEpSii (n ^TiMieq), aXka xa oTtoia 9a Kata^oyio9ouv oe nEW.ovTiK£q

. O (p6po; Eioo8r|(iaTO(; KaTaxoipEfTai aTa aTtoTE^anata, ekt6i; tou cp6pou ekeEvou, 7iou atpopd

nov KaTax^p^qKav anEu9E(a<; oia (5ia KetpdXaia. Lttiv 7tEpt7iTa)ori autri KaT

ot& avdXoyo Tp67to, aTa (5ia KetpdXaia.

Oi TpexovxEt; (pdpoi EiaoSrinaTOi; eivai oi ti^pcoteoi pdpoi, eti{ tou (popoXoytiiEou Eioo8f|naTOt; trj;

pdoEi to)v 9Eonio(i£va)v ouvte>.eot(i)v <p6pou KaTd ttiv njisponqvia xry;

Oi avapaXX6jxevoi tp6poi Eioo5f|(iaTO<;, a(popoi3v JTEpinT^aEti; ^pooa)piv6v 5iatpop6v

otoixeltov EvEpyiiTiKou Kai na9n,UKou Kai avayvtopio^i; toui; yia oko^ou^ ovvxafy\<; xav

KaxaoTdoetov. Oi avaPa>.>.6^EVEt; (popoXoyiKE*; aTraiTrjoEiq avayvcopl^ovxai yia 6Xeq xiq

EKJC£OT8£i; <popoXoyiK£i; SiacpopEt; Kai th; axpnoinoTcoiTiTEi; (popoXoyiK^i; ^imieq KaTd ttiv ektooti tcou Efvai

ni9av6 6ti 9a imdp^Ei E^apKEi; tpopo>.oyiK6 Eio65nfia yia va KaX.uv|/£i xiq npoocopivet; 8ia(pope<;. H a^la tcdv

(popo^oyiKCbv ajcaiTiioEtov E>.£yx£Tai oe KdGs nuEpoiiTivfa tti<; KaxdoTaoTn;

14

QUEST AIOAIKH EIAHPOKATTPOY - XOPTEPO ETAIPEIA IIEPIOPIEMENHL EY0YNHS

Oikovojiik£<; KaraoTdoEiq xr\q 31 ^ AeKe^ppfov 2013

(flood: ae EvptS)

&tar\q Kai peidjveTat raid niv eKtaati Jtou 6ev ava|i£V£Tai va vn&p^ei £7tapK£<; (popcdoytiTEO Eio66iijia, tiou

0a Kaii3\yEi xr\v ava$aXkd\i£vr] <popo>.oyiKr[ anahr\ar\.H AiotKtiarj xr\<; EtaipEiat;, XanPdvovTaq vnoyr] to crmavTiKd ocopEUHEVo ij^/oq tcov cpopoXoyuctbv

GempiiaE coq jan avaKTr|ai^£i; nq Ttpoaoipwtq (popoXoyiicei; Siatpop^t; Kai toq ek toijtou 8ev

avapaXA,<5|iEvcn><; (pbpou^;.

2.13 Avayvtbpiot| eo65tov

Ta EooSa 7t£piXan3(ivouv ttiv EiJ^oyri a^ia rr\q napo%r\c, uitTipeaidiv, Ka6apd a7r6 <D6po

q. H avayvcbpton tcov eo65o)v yfvEiai cog £^r|t;:

(a) ITapoxtj vntfpeouhv

Ta eco8a a^6 napox^ imnpEcitov ^oyi^ovtai ^e pdor| to ct&Sio o^OKXfjpcooTi; v[\<; vKr\peaiaq oe axiai} \i£ to

EKTl^tO^EVO OUVoXlKd KdCfTOi; TT|i;.

(ft) 'EaoSa and rdicovq

Ta eoo8a and t6koui; avayvcapt^ovrai pdoei %pov\Kr\c, avaXoytaq Kai \i& xr\v XPA^H T0U

ejiitokIou.

(y) Meplafiara

Ta EooSa a7i6 jiEpfo^iara avayvtopi^ovtai KaTd tt^v Tmsponnvfa

2.14

Oi fiio06oen; evocbiiatcov Tidyicov 6tiou x\ ETaipe(a typ. ouaiaonKd Skov^ Touq Kiv5ijvoug Kai th;

tog ypr\\iaxodoxiKiq ^io96o6t<;. Oi XP1!^aoitoSotik^

\iicQwcr\c,, |ie tii xaHi^epi a^ta ^ETa^u Ei3A.oyT|i; a^lat; tiov

mo6a)(iEvcov EvocondTcov iraylcov Kai ttj<; 7tapoiiar|<; a^iaq twv EXdxioTov (iioewjadTcov. K.d0E ^foGcojia

KaTavEfiETai gtx\v imoxpScoati Kai ctto xpn^ctTooiKovojiiK6 e^oSo, gtqi 6ote va £7rnruyxdvETai Eva OTa6£p6

£hit6kio ^dvco otiiv ave^6(pXiiTii ujroxp£coaTi. H UTtoxpstoan yia Ta 7cXripcaTea nioGwjiaTa Ka9apf| an6 to

Tai ota SdvEia. Oi t6koi KaTaxcopowTai otiiv KaTdaTaor|

StdpKeia xr\<; 7tEpi66ou xr\c, ^toGtooiii; Etai coote va U7idpx£i tva 0Ta6Ep6

7T£pio5iK6 ETriTdKio yia to ujt6>.oi7ro tx\<; \)7toxp^o)ori(; ae k6Bz TjnEpoiiTivict xr\q

ouoico66i; oi kIvSuvoi Kai aVTa^oiPEi; tt|<; i8ioKTr[a(a^ 8iatTipoiJVTai and tov

taq XEitoupyiKE.; [iiaecboEig. Oi KKr\p(a\itq mo8o)jxdTcov yia >.EiToupyiKe<; [iia96aEiq

KaTaxcopoi3vTai a>^ e^oSa oxa a7ioTE>.EOnaTa KaTa rpv 7tpay(jaTO7io£iiofi

2.15 Kep6ti avd

Ta paaiKd Kai ajionEicojiEva KEpSti avd ^i£pf5io, UJto^oyi^ovTai Siaiptbvra; Ta Ka6apd KEpSr^ ^e to

2.16 Aiavo^i] \Lepirj\i6.T(a\

Ta nepfonaTa nav SiavEjiovtai axovc, eTaipou<;, a^EiKovi^ovTai <aq ujioxpeuotl ni xpoviicr| anyjiii KaTd

onola eyKpivovTai and xt\ Fevikti SuveXeuoti tcov ETctipaw.

2.17

'Onov Kp(v£tai arapatrtiTo Ta ouyKpinxd oToixEfa xr\q npoTiyou^Evrii; ^Epi68ou avanpooapub^ovrai yia va

KaMyouv aXXayEq ottiv TiapouoiaoTj tt|<; Tp£xouoa<; 7iEpi6Soi). Aiacpopsi; nou napouoid^ovTai ^ETa^u tuv

nocav ox\q oikovo^ik6i; KataazdaEig Kai tcov avrioToixcov noocbv otu; ori^iEicbaen; otpfii^ovtai ae

3. Aiaxeipion XPtmaTOOlKOVO^ltKO'J

15

QUEST AIOAIKH SIAHPOKAETPOY - XOPTEPO ETAIPEIA IIEPIOPILMENHE EY0YNHL

it\<; 31n? AeKEfiPptou 2013

(flood oc Evpw)

3.1 riapdyovTSi; xPimaTOOlKOV°MlKO*

H ETatpeta ox; \iekoq, tod Oji(Xou Tt\q «Quest I,v\i\i£tq%wv AE» ektiGetcii oe xpimaTOOlKovonucouc; kivSuvoui;,

bjicat; Kiv8woi)<; ayopd*; ()i£TapoU<; ae ouvaXXaynaTiKEi; loon^iEq, EjintfKia, Ti^et; ayopdt;), moTamK6

kIvSuvo Kai KivSuvo pEuarbniTou;. To yeviicd 7tp6ypanna 8iaxefpiati5 kivSuvcov tou O|iiXou Eond^etai cn\ m\

TtpopXeyiHbTnTa tcov xp1^aT07tlaxtotikcov ayopwv Kai miSiuKei va eXaxioTO7roiiic£i xr\v £v5Ex6^ievn apvriTiKii

xovq E7i(6paoii cttti xpimaTOOlKOV°HlKi!l aTrdSooq tou O|itX.ou.

H Siaxeipian kivSuvcov 5iEK7tEpaid)VETat a:r6 tiiv KcvtpiKfj oiKovo|xiKti unr|p£ota tod OfaRou, ti ojrola

\i£ ouyKEKpinEvou*; Kav6ve<; xov £%ovv eyxpiOEt a7i6 to Aioiktiuk6 IuhPoij>.io. To AioiKr|TiK6

Kai KaTEueuvoeii; yia xt] yev\\d\ SiaxElpiaTi tou kiv8uvou KaQ&q Kai eiSike;; o5nyi£<;

yia xr] 6taxelpiar| ouyKEKpinEvcov kivSuvqv 67101; 0 ODvaXXayjaanKdi; KlvSuvot;, o k{v6uvo(; enuoidou Kai o

(a) Ktvduvoi; ayopdi;

O OjiiXoi; Kai ri ETaipsia aq pekoe, tou, 5paoTtipio:i:oie(Tai ottiv Eupd)7ir| Kai owendx; to [leyaXuxepo ji£po<;

tcov auva^Xaydtv ix\q Eraipeiai; SiE^dyETai oe Eupw. O D^xkoq KaTa Ttdyia toktik^, 6ev 7rpoayopd^£i

ai Sev

(P)

H ETatpEta Sev e^ei ^eKivf|OEi aK^jia nv rcapaycoyiKfi zr\q 8paoTT|pt6TriTa, ox; ek toutou 8ev EKifSETai oe

jiiotcotik6 KivSuvo.

(y)

O mipaKdTco jrivaKai; ava>.UEi t\<; xpTi|iaTooiKovoj^iKE^ UTtoxpecbaeK; xr\i; ETaipEfaq Ta^ivoixrmevei; ae

o^aSonoir|M.eve(; iinepo^tivfei; kr\fy\q, 01 ojioiei; ujtoXoyl^ovTai CTUH(pcova |ae to xpovik6 vndXomo and ttiv

avatpopdi; nE%pi tt| ou^ipanKti Tinspo^v(a ^.11^11*; oe \ir\

and 5

31/12/2013 <1 troq 1-2 etn 2-5 ett| &n\

13.859 0 0 0 13.859

31/12/2012

13.859

<1 £to<;

12.736

12.736

0

1-2 etn

0

0

0

2-5 ETt]

0

0

0

ndvw and 5

ET11

0

0

13.859

EtivoXo

12.736

12.736

(8) KlvSuvoq AiaK^fiavmi^ ettitokIov

H Etaipeia Sev etye Sdveia t6oo KaTd xr\ SidpKeia 6ao Kai ara TeXot; Triq ixpi\ai\q Kai ox; ek toutou Sev

EKT(0ETai OTO OUyKEKplHEVO

(e) noXitiKEi; Kai

Oi ot6xoi tt|<; ETaipEtaq oe oxear| he tt| Siaxfiipior] KEtpaXafou Eivai va SiaocpaMaei tt[

a7rp6aKO7tTr|(; leuoupytai; xr\q oto ^leXAov ^e okot[6 va 8iaTJipf|OEi iSaviKf^ Katavonfj KetpaXaioukot' out6v tov Tp6;to to k6oto<; KEcpaXafou.

H ETaipsfa yia va StaTripfjoei i] va 7[pooapji6oEi t^v K£(paX,aiaKVi SidpGpcooi1! Tn; ^tfiopef va ekSwoei

a jie 6hoie<; npaKtiKE<; tou K^dSou o Ojidoi; Kai t\ ETaipefa JtapaKoXou6ouv Ta KecpdXaia toui; he

to ouvTEXEOTrj tibx^Euon*;. O sv X6yco ouvteXeottji; u7ro?.oy(^ETai SiaiptbvTaq tov Ka9ap6 8avEio^6 ^e Ta

ouvoX.iKd ajiaoxoXoiJUEva KECpdXaia. O xa0ap6<; SavEiojidq u7to>.OY^ETai ax; to «Itjvo>.o 8av£io^ou)>

Kai paKpo^p69Eojiou 8avEio^ou» 6icoj<; Efupavf^ETai ottiv

<(Taj^eiaKd 8ia0eoi(aa Kai Ta[ieiaKd iooSuvajia». Ta auvoXiicd

K£(pdXaia uTtoXoyl^ovTai aq «'15ia KetpdXaia»

16

QUEST AIOAIKH EIAHPOKATTPOY - XOPTEPO ETAIPEIA IIEPIOPILMENHL EY0YNHE

aTaoTdoet^ xr\q 31n? AeKeupptou 2013

(Ilood ae Et)pu>)

ouv tov Ka9ap6 8aveio(i6. Ae8o|ievou 6u r\ EtaipEta 5ev exei SavEio^o" KaTd Ttiv 31

2013 Kai 2012 avricToixa evd) oi SpacTtipukriTEi; xr\q Kara xiq sv \6ya> xpi\OEit; 8ev Etyav ok6\ix\

nkf\pa>q, o Se(KTr|i; 6ev exei e<pap\ioyf\.

Ta'I5ia K.£<pdXaia Trjq Eraipeiai; ttjv 31/12/2013 Efvai jiiKp6Tepa tou nutaetoi; (1/2) tou EtaipiKou K.£(paXa(ou

ouvEJtdjt; exouv Eipap^ioYn oi Siatd^eit; tou dpOpou 45 tou KN 3190/1955. Ftpoi; 9Epa7TEfa tcov

KivSuvtov n Aio(Kr|or| TipoTiGETai va Xdpei Ta aTtapaiiriTa jiETpa wote va apGouv oi Hpotoo0EOEiq

tou dpOpou auToii, va peXncoOEi r\ K£(paX,aiaicf| ercdpicEia Kai va SiaocpaXioTEf n auvexiori ttji; XEiToupyiaq tr\q

^iia HEpioSo TouXdxtotov 12 |itiv(bv.

3.2 npoo8iopio^6<; tov ev^oytav a^ubv

H EU>.oyri a^fa tcov xPn^aTOOlKOVOHlK(i)V otoixEtwv n:ou 5ia7ipay|iaTEiiovTai oe EV£p-yEf<; ayopEi;

(n.%. Ttapdytoya, hetoxe^, oji6Xoya, a^ioipaia KgcpdXaia), JtpooSiopi^ETai and xiq

7iou ioxuouv KaTd Ttiv rui£po(ir|via tr\c, KaTdaTacr|c; OiKovo[HKf]i; ©scttii;. Ha Ta

aroixeia evepyr|TiKou xpn°lM0Jt0l£iTCtl H TlHn Jipoatpopd^ Kai yia Ta

r\ xi\ir\ (fyn\ar\q .

H EuXoyt] a^ia tcov XP1! J^<xtooikovojiikcov aTOixeicov tiou 5ev 6ia7cpaynaTEU0VTai ae evepyeii;

npoo5iopic^eTai \ie xr\ xp^o^l texvikcov a7toTinr|on<; Kai 7tapa5ox<bv ttou airipi^ovTai ae SEfiopeva xr\c; ayopdi;

H ovo^aoTlKTi a^fa \ieiov 7tpopXe\)/eit; yia ETtiatpd^EiE^ tcov E|i7iopiK(i)v aTrauiiaecov eKTi^idiai 6ti

tt|v TipaynanKii toui; a^ta. Oi npay\iaziKtq a^ts; tcov xpTmaTOOlKOV°MlKc;jv UTioxpEtboEcov yia

G\i<p(tvicr\<; toui; otk; oikovolukei; KataaTdaeii; ujioioyic^ovTai ^e pdor| tt|v Tiapouoa a^(a tcov heXTajiiaKcbv powv tiou jrpOKTJ7iTOUv a7t6 ouyKEKpi^EVEt; ou^ipdoEn; ypxynnonoiavxaq to TpExov £7tit6kio to onoto

Efvai 6ia6eoino yia tov OjiiXo Kai ttjv ETaipeia, yia tt| xpfjarj 7tap6jioicov xpTmaTOJiiaTCDTiKcbv [isacov.

4. Et]fiavTiK^<; >.oyumK^ EKTififjoei; Kai K

H CTUVTa^ oiKovojiiK<i)v KaTaoTdoEcov ^e Ta A.n.X.A., anaiTef tt| 8iev6pyEia eKTi^oEcov Kai tt|v uio9£Tr|ori

jiapaSoxcbv, ot ottoie; SuvaTai va etctipecxoouv Ta XoyioTiKd vTtbXoma tcov nEptouoiaKcov otoixe(cov koi

TuaiToiinEVEq yvcoaT07toiiioEii; yia ev5sx6|iEvei; ajraiT?ioEit; Kai i)jroxp£ci)aEi<; KaTd xr\v

; tcov oiKovontKcbv KaTaoTdaEcov KaOcbq £nlar]q Kai Ta Ttoad ea68cov Kai e£68ov Ttou

avayvcopiaBriKav KaTd ttj SidpKEia t^; XoyianKi1!!; n:£pi(58ou. H xpnori Trlt; 8ia06oiLirt^ 7t>.ripo(p6pnorii; Kai r|

E(papfioyf| UTtoKEiLieviKfji; Kpiorig a7TOTE^.ouv ava7c6ojraoTa OTOixfi(a yta Tq SiEVEpyeia EKTimioscov. Ta

lieU.ovtikcx a7tOTE>.EO^aTa evSexetoi va Sia<p£pouv a7i6 xiq avcoTEpco ektih^oek;, evco oi ajroicXloEn; 8uvaTai va

exouv OTmavTiKrj E7ti;tTcoor| ot( tcov oiKovoiauccbv KaTaoTdoEcov. Oi EKTi^aEii; Kai oi KpfoEu; xr\<; 5ioiKx\a\\<;

eivai ujt6 ouvex^ EnavE^ETaon he pdor| Ta lOTopiKd SsSo^Eva Kai Tiq ^poo5ok(e<; yia Ta

7iou KpivovTai euXoyE; uu^cpuva

E7li TCOV OlKOV0(UKCt>V

5. Xpii^iaTooiKovo^iKa npoWvTa ava

31/12/2013

flE>.dT£<; & 6XXtq aTtai^i

METpnTd Kai ioo5i3vana

31/12/2012

AdvEia &

3Eig 28.867

3.508

32.374

■UV0/.0

28.867

3.508

32.374

nEXdTE^ & dJitet; ajiaiTfiaEi?

METprjTd Kai iaoSuvana

Adveia &

anaiTiiOEi^

26.999

15.606

42.605

26.999

15.606

42.605

17

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPEIA flEPIOPIEMENHL EY0YNHL

Oikovo|uk£i; KaraoTdoEi^ xr\q 31™ AekeuPpIou 2013

(Iloaa oe Eupw)

6. &

flocrd oe Evpcb

KaBapc

npoKar

LuvoXo

31/12/2013

0

0

28.867

28.867

28.867

28.867

31/12/2012

0

0

26.999

26.999

26.999

26.999

Kara ttiv

fj; &£gt\

vcq anaiTT\oeiq and

Ati6 1-3

Ati6 3-6 \a\veq

An6 6-12 \vf\veq

And 12 Kai 7idvto

31/12/2013

0

0

0

0

0

Oi flekfaeq Kai oi Aoure^ AnaiTi\aeiq eK(ppd^ovrai ora napaKdro

31/12/2012

0

0

0

0

0

31/12/2013 31/12/2012

Eupco

7.

Floaa as Eupcb

Aia9eoi|ia oto

28.867 26.999

28.867 26.999

Kai

31/12/2013

281

3.226

3.508

31/12/2012

60

15.546

15.606

Ta Tamaxd 5ia9saipa yia okojioui; tt^ KaTdcxaar|i; rajiiaiabv pocbv,

31/12/2013 31/12/2012fJoad ae Evpcb

Ta^iaKd 8ta0Eai(ia ioo60va(ia 3.508 15.606

3.508 15.606

ta ££,r\<;:

8. EratpiKb

flood oe Evpcb

Iavouapiov2012

31

1 lavouaplot) 2013

31 AEKE^ppiov 2013

^£pl6loJv

5.746

5.746

5.746

5.746

Mspidia

172.380

172.380

172.380

172.300

172.380

172.380

172.380

172.300

18

QUEST AIOAIKH EIAHPOKALTPOY - XOPTEPO ETAIPEIA nEPIOPIEMENHE EY0YNHL

Oikovoiukk; KaTaoTdoei^ ri\q 31n? AeKeuPptou 2013

(Ilood oe Evpo>)

9. Kai 'koiniq vnoxpe<htt£iq

fJoad ae Evpco

Flood 0(peiX6fiEva as ouvSsneva

Aointq UTTOxpewoen;

(Lx\[i. 13)

fJoffd as Evpoj

31/12/2013

367

10.492

3.000

13.859

31/12/2013

13.859

31/12/2012

4.243

5.492

3.000

12.736

31/12/2012

12.736

13.859 12.736

10. 'Ei;o8a av6 icany/opta

Floaa as Eopcu

'E^oScc E7itSi6pGo)oii(; Kai

evctbjiaTojv Trayitov

Kai e^o6a Tpircov

Aomd

IijvoXo

Karavopij ovvoXou egodwv avd Xeiwvpyia

K6gtoc, ;

1/1/2013-

31/12/2013

0

0

-8.099

-3.284

-11.382

1/1/2013-

31/12/2013

0

0

-11.382

-11.382

1/1/2012-

31/12/2012

-211

0

-7.800

-621

-8.632

1/1/2012-

31/12/2012

0

-211

-8.421

-8.632

11. XptmaTooiKovofUKtf

Uocd ae Evpco

'E^oSa tokcov

- Aoutd

'EooSa t6kcov

- 'Eao5a t6kcov an6 TpdTEfi^

- Aoind

- Ka8ap6

1/1/2013-

31/12/2013

-20

-20

41

8

49

29

1/1/2012-

31/12/2012

0

0

121

0

121

121

12.

flood oe Evpco

LtivoXo

1/1/2013 -

31/12/2013

0

0

1/1/2012-

31/12/2012

0

0

19

QUEST AIOAIKH EIAHPOKAETPOY - XOPTEPO ETAIPEIA riEPIOPIEMENHL EYOYNHL

Eq KaraoTdoei^ xt\q 31^ AEKEfippiou 2013

(Flood oe Eupto)

O <p6poq EicoSrmaxog

co<;

npoi; 26% eni tou ipopoXoyiKoti K£p5oi><; xr\t; <xpr\o&a<;. H

noaa ce Evpcb

Kip&xyl (^ute^) npo <p6pa>v

fj t,x\\\tei.

Aomoi Oopoi

O6poi

tov wyxsovxa.

1! yia ta KEpSn xr\$

[lEtacpopd

1/1/2013-

31/12/2013

1/1/2012 -

31/12/2012

-11.353

2.952

0

-2.952

0

0

-8.511

1.702

0

-1.702

0

0

13 .

(a) Ayopfe; ayaOdtv Kai ujiTipEoubv

(P) YnojpeoiOEiq ae auvSe^Eva

31/12/2013 31/12/2012

4.800

10.492

4.800

5.492

14. Kep8r| avd

Uoaa ae Evpcb

BaoiKti

nox> ava>.oyow axoxx; Etaipouc;

\itaoc, 6poq tou apiGncu nepiSitov

avd |aep(8io (Eup6 avd jiEpt8to)

1/1/2013-

31/12/2013

-11.353

5.746

-1,9759

1/1/2012-

31/12/2012

-8.511

5.746

-1,4812

15. AeiTOUpyiKot tohe(<;

H ETaipsia 5paoTripiOTtoi£iTai ^6vo axr\ X,£iToupyia Ka

evepyeiat; Kai ;rapEX£Tai evt6i; xt\i; e^^vik:^!; eTciKpdreiai;. Q.<; ek toutou

AF1XA 8 5ev a^aiTEiTai avdXuar) kotci X.£iToupytK6 xo^ia.

Kai pacsi tojv a^aiTfjaEcov tou

H ETaipsia 8ev

tp6pou yta tii

8ev va eninxiaci] axr\v

16. np6o9ETa oroiXEla Kai n/.Jipo(popiec

Oi jrdon<; (pbGEinc, eniSiKeq x\ x>k6 5iaivi\aia

r| Xevroupyta xr\c, ETatpefa^.

eXeyx6Ef cpopoXoytKd yia xr\ xp^n 3/6/2009-31/12/2010. Aev

ypr\or\ 2010 yiad r\ ETaipsia exei otmaVTiKei; owpeunEVEi; ^r|jiiEg. Fia xiq

2011 Kai 2012 r\ ETaipEia, X6ya xi\c, vnayioyf\q xr\<; axo cpopoXoyiK6 iXxyxo tcov OpKcoTwv EXsyKTcuv AoyioT(bv

Tiou 7EpopU7teTai a?t6 tk; 5iatd^ tou dp9pou 82 7tapdypa(po<; 5 N. 2238/1994, &.ape 'EKGe

opd; emtpii^a^ii. Pia Tti XP^I 2013 ° <popoXoyiK6q E^eyx0? aJroXoyiorfe; pptaKetai oe E^eXi^n Kai r\ oxetiki] 'EK9Ear| OopoXoyiKTiq Iun(i6pcpo)aTi^ ;tpop>.£jteTai va

|i£Td rri Simoalsuati Ttov oikovohikcov KaTaardoEwv vr\q xpr]Gr\q 2013. Av nexpi tt^v oXoKX^

tou (popoXoyiKou EXsyxou TipoKuyouv npdoQexeq tpopo^oyiKEi; ujioxPEwoek; ektihoi3^e 6ti auTeq 5ev 9a

|i£yd^n ETriSpaati OTiq oikovohikei; KataoTdoeii; xi}c, ETaipEtat;

H ETaipeia 5ev ajiaoxoXoiioe 7ipoao)7HK6 xr\v 31/12/2013 Kai ttiv 31/12/2012.

20

QUEST AIOAIKH E1AHPOKA1TPOY - XOPTEPO ETAIPEIA flEPIOPIEMEMlL EY0YNHJ-

q KaTaoTdoEiqtiii; 31'N AeKe^ppiow 2013

(Hood oe Ewpw)

17. rcyovbTa ^ietA tt)v nfiEponnvia Xr|^r|^ ti\c, exf[aiaq nepi66o\i ava(popd<;

Aev UTrtipxouv oii|.iavTiKd yeyovdta (leTayeveoTEpa tii<; 3lr|q AeKEfiPpiou 2013 ia O7ioia 8a

Koivo7toir)6ouv i'i va 8ia<popo7rou'iaouv xa KovSiiXia tcov 811 (.iooieu(isvcov oikovo^ikoiv

f| va

iva, 28 d>F,ppouapio\j 2014

OAlAXElPimil H AIEY0YNTPIA AOFIETHPIOY

. IINNHS

A.A.T. AK. 566139/2012

KS2N/NIA

ANAPNfiLTOriOYAOY

A.A.T. T 071699/1999

AP.AAEIAL 000260I-A'TAHHI

QUEST AIOAIKH SIAHPOKALTPOY - XOPTEPO ETAIPEIA I1EPIOPIEMENHE EY0YNHL

Eq KaTaoTdoeii; Ti\q 31115 AeKEuppiou 2013

(flood ae E\)pta)

EKQEIH AIAXEIPISHS

ITPOS TOYI ETAIPOYI

THI KATASTAIHIOIKONOMIKHS 0ELHX KAI TON

AnOTEAEIMATON XPHZHX 2013

I1EPIOAOI 1/1/2013- 31/12/2013Kiipioi Exaipoi,

tiv Tt(if| va 0eoouhe uji6\|/ti aaq yia eyKpioTi ti<; oikovo^ikec;

1/1/2013-31/12/2013 u\q Etatpeion; \iaq kcu va aaq 5cboou^E nq TtapaKata) e

7iEpiXanPdvei tr|

1. E^eXi^i] tcov epyaowov th<; Er«ipf;iac

H ev X6y<o EiaipiKft XPnCTTl e'vai ^ TEiapni

Kai 31/12/2013.

Kara ip SidpKEia tth; xP^crrji; aoirji;, 01 8paoiTipi6TriTE(; vc\c, Eiatpeiai; uj

xaxoovca vojioQsafa Kai tout; okohouc; rriq, 6jko<; opi^ovrai an& to KaiaotaTiK6 rr\q .

H Etaipeta 5ev npay^axonoix]ae Ilo^oei^ icatd zr\v

Xprjaew^ avEpxoviai oe € 11.353 Evavn € 8.511

XP'l0'!?

p 7iEpto5o ok6 1/1/2013 ttaq

aij[j.(p(ovei; \ie ?r\v

2. j 0em| Tt]t; ETaipeion;

Ta 'ISia KecpdXaia Kaid tt^v 31/12/2013 av^pxoviav cte nood € 18.516 svavu € 29.869

6ti ta'ISia KetpdKaia v\q Eiaipeia^ triv 31/12/2013 etvai mKp6iepa tou imioEco; (1/2)

tou EtaipiKou KE(paXa(ou, £%ovv ecpapnoyr) oi Siatd^en; tou dp9pou 45 tou KN 3190/1955. npoi; GEpajtEfa

tcov axexiKGiV kiv6uvo)V r\ AtofKtian TtpOTiOerai va \6.fc\ ta anapatTtita HETpa wote va apOouv oi

noyti; tod dp9pou auTou, va PeXticoOe{ r| K£(paXaia)cr| EJiaptcEia Kai va SiaopalioTEi r\

tt|<; XEiToupyfat; xr\q Etaxpeiai; yia (iia TteptoSo TOuXdxiOTOV 12 utivcbv.

Oi paoiKol xPimaTOOlKOVOlilKOi SeIktei; zr\q ETatpstat; yva tii "Xpi\ar\ 2013 Kai 2012 avtioToixa

Apl6^O^ClKTC(;

31/12/2013

£uvok) evepyriTiKou

'15ia K£(pdlaia

SuvoXo UTroxpewoetov

KuKXopopoiiv evepyriTiK6

Bpaxu.pdesoi^moxpBiKieis

Ketpd^aio KivfjoEox;

32.374

18.516

13.859

32.374

13.859

18.516

31/12/2012

32.374 100,00% 42.605 100,00%

42.605

18.516 133,60% 29.869 234,54%

12.736

32.374 233,60% 42.605 334,54%

12.736

57,19% 29.869 70,11%

Kl)KX.O(pOpOtJV 32.374 42.605

iBfioSeiKTEi; ano66o£(o$ Kai

7tpo (p6ptov

'I5ia

31/12/2013

-11.353 -61,32%

18.516

31/12/2012

-8.511 -28,49%

29.869

22

QUEST AIOAIKH 2HAHPOKAITPOY - XOPTEPO ETA1PEIA riEPIOPILMENHL EY0YNHE

aTaoT(iffEii;Ti^31'1'' AEKCfipptou 2013

(I Mmii oe Ewpw)

3. AvajiTV^n rr\$ Etaipelas Karri tt\v /pTJOT] (1/1/2013-31/12/2013)

ti 6ev 7[pay|iaTO7roii'iGiiKe evt6i; tou 2013 n£pa a^6 tr|v aX^ayrj tou Siaxeipiaxi'i \t& vr\v

xov K-.Ma^avSpaKii and tov k. £{wt].

4. HimavTiKa yKyovoTtt nou

Aev ute&pxouv orinavTiKa yEyov6ta (JEtayEveaTEpa xr\<; 3In^ AeKeuppiou 2013 ta O7ro(a Qct e7rpE7TE f\

va Koivo7roir|0oi)v rj va 8ia(popo7roiiiaouv ta KOvSuXia tojv 5ii(.ioaiE\>|.i£va>v oikovohiic6v

Kdptoi Eraipoi,

Mexd arco ta Ttapajrdvto aag jtapaKaXoujje 67ia)^ EyKpivete tk;

2013.

Me nun,

O AlAXEIPISTHS

KctUiGsa, 28 <Peppouctpiou 2014

to BipMo npaKTiKcbv

23